A>  %^^«^ 


^ 


UNIFORM  SYSTEM  OF 
EXAMINATION 


»    .»'.»• 


PREPARED  BY 


State  Board  of  Accounts 
of  Indiana 


INDIANAPOLIS: 

WM.  B.  BURFORD,  CONTRACTOR  FOR  STATE  PRINTING  AND  BINDING 
1915 


Ah- 


|A 


Ky 


ORDER  OF  EXAMINATION. 


1.  (Vmiity  Offices:  »...,..., 

1.  County  Auditor. 

2.  County  Ti-easurer. 

3.  Clerk  of  Circuit  Court. 

4.  County  Sheriff. 

5.  County  Recorder. 

().  :Minor  County  Offices.     See  page  29. 

2.  Township  Offices : 

1.  Township  Trustees. 

2.  Township  Assessors. 

3.  Justices  of  the  I*eace. 

3.  School  Cities  and  Towns : 

1.  Trustees  of  School  Cities. 

2.  Trustees  of  School  Towns. 

3.  Teachers'  Pension  Fund. 

4.  Free  Kindergarten. 

5.  Library  Board. 

4.  Civil  Cities  and  Towns^^Cities  of  the  1st,  2d,  3d  and  4th  Class 

1.  Police  Judge  or  Mayor's  Court. 

2.  City  Clerk  or  Controller. 

3.  City  Treasurer. 

4.  Board  of  Public  Works. 

5.  Board  of  Public  Parks. 

6.  Board  of  Safety. 

7.  Board  of  Health. 

8.  Market  Master. 

0.  City  Sealer. 

10.  City  Engineer. 

11.  Sinldng  Fund  Commissioners. 

12.  Library  Board. 

13.  Recreation  Board. 

14.  Policemen's  Pension  Fund. 

15.  Firemen's  Pension  Fund. 

If).    Regents  of  the  Cemetery  Fund. 

17.  Municipal  Utilities. 

18.  Barrett  Law  Improvement  Funds. 

5.  Cities  of  the  5tli  Class : 

1.  Mayor. 

2.  Clerk. 

3.  Treasurer. 

4.  Library  Board. 

5.  Municipal  Utilities. 

6.  Street  and  Sewer  Improvements. 

(3) 


•  >  *  •  •  •  • 


^32iri2 


Towns: 

1. 

Clerk. 

2. 

Treasurer. 

\i\ 

;  jAiv^rf  Board. 

'4. 

Municip^al  Utilities. 

f  ',','/,' \"fY.\^\XQfit,^n(\  Sewer  Improvements. 
7.    Com])il:iti()n  and  Verifif-ntion  of  Reports. 


AUDITOR'S  OFFICE.  n  >     ' 


>  ■> 


ORDER  OF  EXAMINATION. 

1.  School  Funds. 

2.  Fees,  and  Fee  and  Cash  Book. 

3.  Receipts  and  Miscellaneous  Register  of  Receipts. 

4.  Claims,  Contracts  and  Commissioners'  Record. 

5.  Warrants  and  Warrant  Register. 

6.  Financial  Statement  (Exhibit). 

7.  County  Council  Record,  Appropriation  Ledger,  with  Finan- 

cial Statement. 

8.  Outstanding  Bonded  Indebtedness. 

9.  Records  of  the  Boards  of  Finance  and  Review. 

10.  Election,  Term  and  Bond.     Salarj^  and  Compensations. 

11.  Inventory  of  County  Property. 

1.     SCHOOL  FUNDS. 

1.  Verify  the  balances  held  in  trust  and  reported  in  each  Fund 
at  the  beginning  of  the  year  covering  your  assignment  (June  1), 
as  shown  in  the  ''Auditor's  Record  of  the  Condition  of  the  School 
Funds",  with  the  amounts  as  shown  in  the  Commissioners'  Record 
(copy  of  annual  report  to  the  State  Superintendent  of  Public  In- 
struction, Form  6),  and  Former  Field  Examiners'  Report  of  an 
examination  of  the  School  Funds. 

2.  Verify  the  accretions  to  the  Common  School  Fund  Principal 
(Fines  and  Forfeitures  from  the  Clerk  of  the  Circuit  Court,  Fines 
and  Forfeitures  from  Justices  of  the  Peace ;  Fines  and  Forfeitures 
from  the  City  Police  Judge  or  Mayor ;  State  Distribution ;  Received 
from  other  Counties ;  Escheated  Estates ;  Transient  Merchants ;  Es- 
trays;  Humane  Funds  where  there  is  no  Humane  Society;  2% 
of  unpaid  principal  as  Damages  from  the  Sale  of  Lands  on  account 
of  Forfeited  Loans  [see  Commissioners'  Record]  ;  the  corrections 
of  errors  of  previous  years)  with  the  amounts  shown  on  the  Regis- 
ter of  Miscellaneous  Receipts. 

Verify  the  decretions  to  the  Common  School  Fund  (Amount 
transferred  to  other  Counties;  correction  of  errors  of  former 
years)  ;  with  the  Warrant  Register. 

2—2764 


4.  Verify  the  accretions  to  the  Congressional  School  Fund 
Principal,  receipt  from  other  counties  on  account  of  biennial  read- 

:Jl,istm6ii'  ;(>port  of  the  readjustment  in  Record  of  Condition 

of  Schooj  1  uiids);  sale  of  Congressional  Land;  2%  of  unpaid 
PriiicipaL:  a^  I^aipages  from  sale  of  land  on  account  of  Forfeited 
Loans"  (see  Commissioners'  Record)  with  the  amounts  shown  on 
the  Register  of  Miscellaneous  Receipts. 

5.  Verify  decretions  to  the  Congressional  School  Fund  Prin- 
cipal (disbursed  to  other  counties  on  account  of  biennial  readjust- 
ment, [see  report  of  readjustment  in  Record  of  Condition  of  School 
Funds]  ;  correction  of  errors  of  former  years)  with  the  amounts 
shown  on  the  Warrant  Register. 

6.  Verify  accretions  to  Permanent  Endowment  Principal  on 
account  of  State  Distribution  and  2%  of  unpaid  principal  as  Dam- 
ages from  sale  of  lands  on  account  of  Forfeited  Loans,  with  the 
Register  of  Miscellaneous  Receipts. 

Note  :  The  Examiners  are  now  prepared  to  make  their  report  on  the 
condition  of  the  Scho<^)J  Funds  as  to  the  Amount  Chargeable  and  the  Amoimt 
Held  in  Trust. 

Note:  While  one  examiner  has  ol>tained  the  alxAc  information  the 
other  can  be  verifying  the  Inventory  of  I^ans. 

7.  In  the  verification  of  the  Unpaid  Mortgage  Loans,  May  31, 
(the  close  of  the  School  Year)  the  examiner  will  check  the  Audi- 
tor's Register  of  Loans  with  the  Auditor's  Inventory  of  Loan 
Record.  If  the  Auditor  has  failed  to  make  the  Inventory  of  Loans, 
the  examiner  will  prepare  said  inventory. 

Note  :  In  a  courteous  and  friendly  manner,  make  an  effort  to  have 
the -Auditor  complete  his  Records. 

Note:  In  eheckiiii;  tlie  I.oan  Register  to  verify  the  Inventory  of  Loans, 
make  notes  of  the  I. onus  that  have  Delinquent  Interest,  and  include  same 
in  your  report. 

Note:  Tlic  rxainiiioi-s  ;ir(>  now  prci^arcd  t(»  make  the  statciiu'iii  of 
the  Total  Loans  and  C\-ish  I>alajiccs.  Amount  (hie  'l'ru<r  Funds  and  Amount 
due  County  and  the  Amount  Held  in  Trust  and  Amount  Rci)orted. 

8.  In  the  verification  of  the  School  Fund  Mortgages  with  the 
Auditor's  Register  of  Loans  and  the  Inventorv^  of  Loans,  make  the 
following  examination  of  the  mortgages: 

a.  That  Mortgages  are  on  file  or  that  same  have  been 
paid  since  May  31,  the  close  of  the  School  Year. 

b.  That  the  Description  of  Property  agrees  with  the 
descrii^tion  as  shown  on  the  Deed  Record.  In  case  of  irregu- 
larities give  date  of  mortgage,  name  of  mortgagor,  fund, 
description  on  Mortgage  and  description  on  Deed  Record 
and  amount. 


c.  Where  perishable  improvements  are  accepted  as  a 
part  of  the  Security  and  the  amount  of  the  Loan  equals 
one-half  of  appraised  value  of  Land  and  Perishable  Im- 
provements, the  Insurance  Policies  (Fire  and  Tornado) 
should  be  on  file  with  the  Mortgage  covering  said  Improve- 
ments equal  to  an  amount  not  less  than  66  2/3%  of  the 
appraised  value  of  said  Improvements.  In  case  of  irregu- 
larities give  date  of  Mortgage,  name  of  Mortgagor,  amount 
of  insurance,  and  amount  of  unpaid  principal. 

d.  Report  all  Loans  that  exceed  the  Five  Year  Limit, 
giving  date  of  mortgage,  name  of  mortgagor,  fund,  amount, 
amount  of  loan. 

e.  Report  all  Loans  wherein  the  Interest  is  delinquent, 
giving  date  of  mortgage,  name  of  mortgagor,  fund,  amount, 
principal  unpaid  and  delinquent  interest. 

f.  Report  all  Loans  wherein  the  Appraisers'  Certificates 
are  not  a  part  of  the  Mortgage,  giving  date  of  Mortgage, 
name  of  Mortgagor,  amount  of  Mortgage  and  Fund. 

g.  Report  all  Loans  wherein  the  amount  of  Loan  ex- 
ceeds $4,000.00,  giving  date  of  mortgage,  name  of  mortgagor, 
fund,  and  amount  of  unpaid  principal. 

h.  Report  all  loans  wherein  the  amount  of  loans  is  more 
than  one-half  the  appraised  value,  giving  date  of  mortgage, 
name  of  m!ortgagor,  fund,  name  of  auditor  making  said 
loan,  amount  of  loan  unpaid,  amount  of  appraised  value. 

2.  AUDITOR'S  FEES.— FEE  AND  CASH  BOOK. 

1.  Transfer  Fees. — Check  the  Transfer  Books  for  the  total 
amount  of  descriptions  transferred  and  verify  said  amount  with 
the  total  amount  of  Transfer  Fees  as  shown  in  Auditor's  Quarterly 
Report  of  Fees  and  Fee  and  Cash  Book. 

2.  Highway  Fees. — Check  the  Commissioners'  Record  and  Mis- 
cellaneous Papers  on  file  and  verify  the  accrued  Fees  with  the 
Auditor's  Fee  and  Cash  Book. 

3.  Ditch  Fees. — Check  the  Commissioners'  Record  and  Mis- 
cellaneous Papers  on  file  and  verify  the  accrued  fees  with  Audi- 
tor's Fee  and  Cash  Book. 

4.  Liquor  License  Fees. — Liquor  License  Bond  Fees. — Check 
the  Commissioners'  Record  for  Liquor  Licenses  granted  direct 
to  the  Auditor's  Fee  and  Cash  Book. 


8 

5.  School  Fund  Mortgage  Fees. — Cheek  the  School  Fund  Loan 
Register  direct  to  the  Auditor's  Fee  and  Cash  Book. 

6.  Approving,  Recording  and  Indexing  Bond  Fee. — Check 
direct  from  the  Official  Bond  Records  to  the  Auditor's  Fee  and 
Cash  Book. 

7.  Fees  on  Tax  Sale  Certificates. — Tax  Sale  Deeds  and  Assign- 
ment of  Tax  Titles. — Check  direct  from  the  Tax  Sale  Record  to 
Auditor's  Fee  and  Cash  Book. 

8.  Ferry  License  Fees. — Check  direct  from  Commissioners' 
Record  to  Auditor's  Fee  and  Cash  Book. 

9.  Satisfaction  of  Old  School  Fund  Mortgages,  Fees. 

10.  Miscellaneous  Certificates  (Constables,  Justices  of  the 
Peace,  etc.). — Check  direct  from  Commissioners'  Record  to  Audi- 
tor's Fee  and  Cash  Book. 

11.  Fees  for  Copies  of  All  Records. 

12.  Storage  Room  Pennits — Fees. 

13.  School  Fund  Deeds — Fees. — Check  direct  from  the  Commis- 
sioners'  Record  to  Auditor's  Fee  and  Cash  Book.  In  checking 
recorder's  office,  make  note  of  School  Fund  Deeds  and  verify  same 
with  auditor's  records. 

14.  Recording  Town  Plats — Fees. — Che<ik  direct  to  Auditor's 
Fee  and  Cash  Book. 

15.  Subpoenaes. 

16.  Fees  for  the  Partial  Redemption  of  Tax  Sale  Certificates. 
— Tax  sale  record  direct  to  Auditor's  Fee  and  Cash  Book. 

17.  Verify  the  correctness  of  the  footings  on  the  Auditor's 
Fee  and  Cash  Book  and  verify  same  with  the  auditor's  quarterly 
report  of  fees. 

18.  Mortgage  Exemption  Fees. — Check  the  mortgage  exemp- 
tion certificates  for  auditor's  affidavit. 

19.  Verify  the  correctness  of  the  footings  on  the  Auditor's 
Fee  and  Cash  Book. 

20.  Set  out  any  irregularities,  giving  detailed  information 
in  your  report. 

3.     RECEIPTS. 

1.  Check  the  stubs  of  the  Quietus  Record  with  the  Auditor's 
Miscellaneous  Register  of  Receipts. 

2.  Check  all  Transfers  of  Funds  from  one  Account  to  another 
Account,  to  determine  the  correctness  of  both  the  charges  and 
credits. 


9 

3.  Verily  the  charges  as  shown  on  both  Settlement  Sheets, 
(including  Erroneous  Taxes  refunded  by  the  Board  of  County 
Commissioners;  Moneys  advanced  Special  Judges;  Treasurer's  5 
and  6%  Fees  for  the  collection  of  Delinquent  Taxes;  Commission 
on  Sequestered  Taxes  and  the  amounts  collected  by  the  various 
Tax  Levies)  with  the  Receipt  Register  of  Miscellaneous  Receipts. 

4.  Verify  the  correctness  of  the  Depository  Interest  Statement 
(2%  bid,  divide  the  total  of  the  Daily  Balances  for  the  month  by 
182.5).  Check  with  the  Auditor's  Miscellaneous  Register  of  Re- 
ceipts. 

5.  Check  the  Receipts  as  shown  on  the  School  Fund  Loan 
Register  with  the  Auditor's  Miscellaneous  Register  of  Receipts. 

6.  Verify  the  amount  of  Li(}uor  License  due  the  Liquor  License 
Fund  with  the  number  of  Licenses  granted  on  the  Commissioners' 
Record  and  Record  of  Licenses  issued,  having  tabulated  same  in 
cheeking  License  Fees. 

7.  Tabulate  the  Receipts  from  all  the  County  Officials  on 
account  of  Fees  or  other  Moneys  due  the  Funds,  for  the  examin- 
ers' information  in  the  examination  of  other  County  Offices. 

8.  Verify  the  Tax  Sale  Redemption  Record  with  the  Miscel- 
laneous Record  of  Receipts. 

9.  Check  Register  of  Receipts  for  Change  of  Venue  Costs. 

10.  In  the  verification  of  the  outstanding  bonded  indebtedness, 
verify  the  moneys  received  from  the  sale  of  bonds  with  the  Receipt 
Register. 

11.  Check  township  trustee's  annual  report  for  surplus  dog 
money  paid  in,  and  verify  same  with  the  Miscellaneous  Receipt 
Register. 

12.  Verify  the  correctness  of  the  footings  on  the  Receipt 
Register. 


4.     CLAIMS,  CONTRACTS  AND  COMMISSIONERS' 
RECORDS. 

1.  Verify  the  claims  filed  and  allowed  with  the  Commissioners' 
Record  of  Allowances  and  the  Auditor's  Register  of  Warrants,  and 
determine  the  correctness  and  validity  of  said  claims. 

2.  Tabulate  all  allowances  to  the  various  officials  to  determine 
the  amount  of  salary  and  other  compensations  received. 

3.  Tabulate  all  allowances  to  Contractors  and  verify  the  total 
amount  paid  on  contracts  with  the  contract  price,  allowed  in  the 


10 

Commissioners'  Record.     Examine  thorouglily  the  extra  allowances 
on  account  of  changes  in  the  Original  Plans  and  Specifications. 

4.  Verify  the  Court  Allowances,  as  shown  on  Clerk's  Certi- 
ficate and  Order  Books  with  the  amounts  shown  on  the  Warrant 
Register. 

5.  Verify  allowances  in  Insanity  proceedings  with  the  amount 
shown  on  the  Warrant  Register. 

6.  Verify  the  Bonds  and  Interest  Coupons  paid  with  the 
amounts  shown  on  the  Warrant  Register. 

7.  Tabulate  the  various  Poor  claims  allowed  and  paid,  to  recon- 
cile the  condition  of  the  Poor  Funds  held  in  trust  by  the  County 
for  the  various  Townships. 

Note:  If  the  claims  are  not  in  numerical  ••idci-.  tlie  exiimiuer  will 
save  time  by  arranging:  them  in  the  order  they  aiipear  on  the  Claim  and 
Allowance  Docket. 

5.     WARRANTS  AND  WARRANT  REGISTER. 

1.  Verify  the  Stubs  of  the  Warrants  issued  with  the  amounts 
shown  on  the  Warrant  Register. 

2.  Verify  all  Warrants  issued  for  School  Fund  Mortgage  Loans 
with  the  School  Fund  Loan  Register. 

3.  Tabulate  and  verify  the  correctness  of  the  distribution  of 
Taxes,  School  Revenue,  Liquor  License  Fund,  C^ongressional  Inter- 
est, Surplus  Dog  Fund,  to  the  various  Officials  of  the  County,  to  be 
used  in  your  examination  of  said  Officials  in  the  order  of  your 
examination. 

4.  Verify  the  correctness  of  moneys  disbursed  on  account  of 
Change  of  Venue. 

5.  When  warrants  are  issued  to  transfer  from  one  Fund  to 
another,  verify  both  charges  and  credits. 

6.  Verify  the  correctness  of  the  Footings  on  the  Warrant 
Register. 

6.     FINANCIAL  STATEMENT. 

1.  In  connection  mth  the  Financial  Statement  of  the  Auditor's 
Office,  the  examiners  should  verify  the  Treasurer's  Miscellaneous 
Register  of  Receipts  and  Warrant  Register  (see  method  of  exam- 
ination of  said  records  in  the  instnictions  for  making  an  examina- 
tion of  the  Treasurer's  Office). 

2.  Verify  the  balances,  January  1,  in  the  various  Funds,  as 
shown  on  the  Auditor's  Monthly  Balance  Record  with  the  balances 
as  sho^ATi  in  the  report  of  Former  Field  Examiners. 


11 

3.  To  the  balance,  January  1,  add  the  total  receipts,  as  shown 
on  Auditor's  ^Miscellaneous  Register  of  Receipts,  to  obtain  the 
total  charges. 

4.  Deduct  from  the  total  charges  the  amount  of  disbursements 
as  shown  on  the  Auditor's  Warrant  Register  to  determine  the 
balance  at  the  end  of  the  year,  December  31. 

5.  Verify  this  balance  with  the  amount  as  shown  on  the  Audi- 
tor's Monthly  Balance  Record,  December  31.  If  the  amounts  agree 
you  are  positive  that  the  net  balance  December  31  is  correct. 

5.  Transfer  the  balances,  January  1,  from  the  Auditor's 
Monthly  Balance  Record  to  your  ''Examiners'  Blank  Report 
Form." 

6.  Transfer  the  total  receipts  in  each  Fund  for  the  year 
(Column  14,  Auditor's  December  31,  Monthly  Balance  Record)  to 
' '  Examiners '  Blank  Report  Form. ' ' 

7.  Deduct  the  balances  at  the  first  of  the  year  from  the  Total 
Receipts  to  obtain  Net  Receipts  for  the  year  in  ''Examiners'  Blank 
Report  Form. ' ' 

8.  Transfer  the  Overdraft  Balance,  January  1,  from  the  Audi- 
tor's Monthly  Balance  Record  to  "Examiners'  Blank  Report 
Form,"  said  balance  to  be  carried  in  Red  Ink. 

9.  Transfer  the  Total  Disbursements,  including  Overdrafts  in 
Column  20,  Auditor's  Monthly  Balance  Sheet,  December  31,  to 
the  Total  Disbursement  Column  in  "Examiners'  Blank  Report 
Form. " 

10.  Transfer  the  balances  as  shown  in  columns  21  and  22  Audi- 
tor's Monthly  Balance  Record,  December  31,  to  the  balance  column, 
December  31,  "Examiners'  Blank  Report  Form"  (Overdraft  bal- 
ances to  appear  in  Red  Ink.) 

Note  :  Verify  the  Treasurer's  Financial  Statement  with  the  Auditor's 
Financial  Statement. 

11.  In  the  compilation  of  Auditor's  and  Treasurer's  Financial 
Statements,  the  Field  Examiners'  Financial  Statements  should 
absolutely  agree  wdth  the  Auditor's  and  Treasurer's  Records.  Any 
discrepancies  should  be  set  out  in  detail,  made  a  part  of  your 
report  and  instructions  given  the  officials  as  to  the  method  of 
adjustment.  (The  proper  entries  correcting  said  errors  should  be 
made  before  Field  Examiners  finish  assignment.) 

12.  Determine  the  outstanding  warrants  between  Auditor's 
balance,  December  31,  and  Treasurer's  Balance,  December  31. 
Tabulate  said  warrants  by  Funds.     (Make  Schedule  in  Report.) 


12 

13.  Verify  the  balances  in  each  Fund  in  the  Auditor's  Finan- 
cial Statement  with  the  Balances  in  each  Fund  in  the  Treasurer's 
Financial  Statement.  If  the  Auditor's  Balances  plus  the  Outstand- 
ing Warrants  in  each  Fund  equals  the  Treasurer's  Balance  in  each 
Fund,  the  condition  of  the  Funds  in  each  office  is  correct  and  it 
will  be  unnecessary  to  make  a  check  of  the  Ledgers.  If  they  don't 
agree,  check  the  Funds  wherein  you  find  a  discrepancy;  Auditor's 
Ledger  of  Receipts  against  the  Treasurer's  Ledger  of  Receipts  and 
Auditor's  Ledger  of  Disbursements  against  the  Treasurer's  Ledger 
of  Disbursements. 

7.  COUNTY  COUNCIL  RECORD,  APPROPRIATION 

LEDGER. 

1.  Check  all  the  Appropriations  (regular  and  special  meet- 
ings) as  found  in  the  County  Council's  Record  of  Appropriations 
with  the  Amounts  shown  on  the  Auditor's  Ledger  of  Appropria- 
tions. 

2.  Verify  distribution  of  the  warrants  to  the  proper  appro- 
priations when  you  check  the  claims  into  the  Allowance  Register 
and  Warrant  Register. 

3.  Verify  the  Financial  Statement  December  31,  checking  the 
amount  disbursed  in  each  fund  in  County  Revenue  with  the  amount 
appropriated  in  said  Funds. 

8.  OUTSTANDING  INTEREST  BEARING  INDEBTEDNESS. 

1.  Verify  the  Records  of  the  County  Council  for  the  authority 
to  make  Temporary  Loans  and  issue  Bonds. 

2.  Verify  the  Receipt  of  money  from  the  Temporary  Loans 
and  Sale  of  Bonds. 

3.  Examine  the  Commissioners'  Record  for  the  proceedings 
authorizing  the  sale  of  all  Bonds,  including  bonds  for  the  Con- 
struction of  Gravel  or  Macadamized  Roads,  and  temporary  loans. 

9.  RECORDS  OF  THE  BOARD  OF  FINANCE  AND  BOARD 

OF  REVIEW. 

1.  Examine  the  Board  of  Finance  Record,  as  to  the  Request 
for  Bids:  Record  of  Proposals;  Acceptance;  Depository  Bonds; 
and  Monthly  Report  of  Depository  Interest. 

2.  Examine  the  Record  of  the  Board  of  Review,  as  to  their 
Records  of  ^Meetings  and  number  of  days  in  session. 


13 

10.     ELECTION,  TERM,  BOND,  SALARY  AND 
COMPENSATION. 

1.  Examine  the  Clerk's  Record  to  verify  the  election  and  term 
of  Auditor. 

2.  Examine  the  Official  Bond  Register  of  the  Clerk  of  the 
Circuit  Court  as  to  the  validity  of  Auditor's  Bond. 

3.  Verify  the  salary  and  additional  Compensation  paid  Audi- 
tor, as  to  its  correctness  and  validity. 

11.  INVENTORY  OF  COUNTY  PROPERTY. 

1.     Tabulate  complete  list  of  property,  value  of  lands  and  lots, 
value  of  improvements,  value  of  personal  property,  etc. 


3—2764 


14 


COUNTY  TREASURER'S  OFFICE. 


ORDER  OF  EXAMINATION. 

1.  Fees — Advertising  and  Demand. 

2.  Receipts  and  Miscellaneous  Register  of  Receipts. 

3.  Warrants  and  Warrant  Register. 

4.  Financial  Statement. 

5.  Abstract  of  Taxables. 

6.  General  Tax  Duplicates. 

7.  Settlement  Sheets. 

8.  Ditch  and  Special  Assessment  Duplicates. 

9.  Treasurer's  Cash  Reconcilement — Depository  Statement. 
10.  Election,  Term,  Bond,  Salary  and  Other  Compensation. 

1.     FEES— ADVERTISING  AND  DEMAND. 

1.  Check  the  advertising  fees  on  the  delinquent  tax  receipt 
stubs  with  treasurer's  "Cash  Register  of  Delinquent  Tax  Receipts" 
and  verify  the  total  advertising  fees  with  the  treasurer's  "Miscel- 
laneous Register  of  Receipts. ' ' 

2.  Check  the  demand  fees  as  shown  on  the  delinquent  tax 
receipt  stubs  to  Treasurer 's  personal  cash  book,  to  verify  the  addi- 
tional salary  paid  Treasurer. 

2.     RECEIPTS— RECEIPT  REGISTER. 

Note:  The  Treasnicrs  :Miscellaneous  Receipt  Register  is  verified  at 
the  same  time  you  verify  the  Auditor's  Miscellaneous  Receipt  Register. 

1.  Check  the  stubs  of  the  receipts  issued  with  the  amounts 
shown  on  Treasurer's  Miscellaneous  Register  of  Receipts. 

2.  Verify  the  footings  on  Treasurer's  Miscellaneous  Receipt 
Register  and  verify  the  total  as  shown  on  the  Treasurer's  Miscel- 
laneous Register  of  Receipts  with  Auditor's  Miscellaneous  Register 
of  Receipts.  The  footings  should  be  the  same  unless  either  officer 
has  made  entries  correcting  errors  of  current  or  previous  years. 
Verify  the  correctness  of  any  entries. 


15 

3.     WARRANTS— WARRANT  REGISTER. 

Note  :  The  .Treasurer's  Warrant  Register  Is  verified  at  the  same  time 
the  examiner  verifies  the  Auditor's  Warrant  Register. 

1.  Check  the  warrant  stubs  presented  to  the  Treasurer  with 
Treasurer's  Register  of  Warrants. 

2.  Verify  the  correctness  of  the  footings  on  Treasurer's  War- 
rant Register. 

4.     FINANCIAL  STATEMENT. 

Note:  In  the  verification  of  the  Financial  Statement  in  Treasurer's 
oflSce,  the  examiners  verify  the  correctness  of  said  statement  in  connection 
with  the  verification  of  the  Financial  Statement  in  the  Auditor's  oflice. 

1.  Verify  the  balances,  January  1,  in  the  various  funds,  as 
shown  on  the  Treasurer's  Monthly  Balance  Record  with  the  bal- 
ances as  shown  in  the  report  of  former  field  examiners. 

2.  To  the  balance,  January  1,  add  the  total  receipts,  as  shown 
on  Treasurer's  Miscellaneous  Register  of  Receipts,  to  obtain  the 
total  charges. 

3.  Deduct  from  the  total  charges  the  overdraft  January  1 
and  the  amount  of  disbursements  a^  shown  on  the  Treasurer's 
Warrant  Register  to  determine  the  balance  at  the  end  of  the  year 
(December  31). 

4.  Verify  this  balance  with  the  amount  as  shown  on  the  Treas- 
urer's Monthly  Balance  Record,  December  31.  If  the  amounts 
agree,  you  are  positive  that  the  net  balance  December  31  is  correct. 

5.  Transfer  the  balances,  January  1,  from  the  Treasurer's 
Monthly  Balance  Record  to  your  '^Examiners'  Blank  Report 
Form." 

6.  Transfer  the  total  receipts  in  each  fund  for  the  year 
(Column  14,  Treasurer's  December  31,  Monthly  Balance  Record) 
to  '^ Examiners'  Blank  Report  Form." 

7.  Deduct  the  balances  at  the  first  of  the  year  from  the  total 
receipts  to  obtain  net  receipts  for  the  year  in  "Examiners'  Blank 
Report  Form." 

8.  Transfer  the  overdraft  balance,  January  1,  from  the  Treas- 
urer's Monthly  Balance  Record  to  '^ Examiners'  Blank  Report 
Form,"  said  balance  to  be  carried  in  Red  Ink. 

9.  Transfer  the  Total  Disbursements,  including  overdrafts 
in  Column  20,  Treasurer's  Monthly  Balance  Sheet,  December  31,  to 
the  Total  Disbursement  Column  in  ''Examiners'  Blank  Report 
Form." 


16 

10.  Transfer  the  balances  as  shown  in  columns  21  and  22, 
Treasurer's  Monthly  Balance  Record,  December  31,  to  the  balance 
column,  December  31,  ''Examiners'  Blank  Report  Form."  (Over- 
draft balances  to  appear  in  Red  Ink) . 

11.  In  the  compilation  of  Auditor's  and  Treasurer's  Financial 
statements,  the  field  examiners'  financial  statements  should  abso- 
lutely agree  with  the  Auditor's  and  Treasurer's  record.  Any  dis- 
crepancies should  be  set  out  in  detail,  made  a  part  of  your  report 
and  instructions  given  the  officials  as  to  the  method  of  adjustment. 
(The  entries  correcting  said  errors  should  be  made  before  field 
examiners  finish  assignment.) 

12.  Determine  the  outstanding  warrants  between  Auditor's 
balance  December  31  and  Treasurer's  balance,  December  31.  Tab- 
ulate said  warrants  by  funds.  ( Schedule  of  said  warrants  included 
in  Auditor's  report.) 

13.  Verify  the  balances  in  each  fund  in  the  Auditor's  financial 
statement  with  the  balances  in  each  fund  in  the  Treasurer's  finan- 
cial statement.  If  the  Auditor's  balances  plus  the  outstanding 
warrants  in  each  fund  equals  the  Treasurer's  balance  in  each  fund, 
the  condition  of  the  funds  in  each  office  is  correct  and  it  will  be 
unnecessary  to  make  a  check  of  the  ledgers.  If  they  don't  agree, 
check  the  Funds  wherein  you  find  a  discrepancy ;  Auditor 's  Ledger 
of  Receipts  against  the  Treasurer's  Ledger  of  Receipts,  and  Audi- 
tor's Ledger  of  Disbursements  against  the  Treasurer's  Ledger  of 
Disbursements. 

5.     ABSTRACT  OF  TAXABLES. 

1.  Verify  the  correctness  of  the  abstract  of  taxables  by  multi- 
plying the  total  of  net  valuation  in  each  township  and  corporation, 
by  the  total  rate  levied  in  each  township  and  corporation  and  to 
the  result  obtained  add  the  amount  of  the  poll  tax  assessed  in  each 
township  and  corporation. 

Note:  In  connection  with  the  above,  secure  a  blank  page  of  a  tax 
duplicate  from  the  auditor  and  tabulate  the  total  amount  of  taxes  lovied. 
including  polls,  in  column  11  on  said  sheet.  (Retain  this  sheet,  as  it  is 
your  first  step  in  verifying  charges,  collections  and  returns  on  the  settle- 
ment sheets). 

2.  Verify  the  total  footings  of  the  taxes  levied  by  township 
and  corporation  (shown  in  column  11  of  the  blank  page  of  tax 
duplicate,  obtained  from  the  auditor)  with  the  amount  shown  on 
the  abstract  of  taxables,    (compiled  by  the  auditor  January  1)  ; 


17 

the  amounts  shown  on  tax  duplicates  by  townships  and  corpora- 
tions (column  11)  ;  and  the  amount  as  shown  on  line  one  (1)  of 
the  June  settlement  sheet. 

3.  Verify  the  delinquent  taxes  shown  on  the  previous  year's 
tax  duplicate  (column  35)  with  the  amount  carried  to  new  tax 
duplicates  (Columns  12  and  13). 

4.  Distribute  these  delinquent  taxes,  by  townships  and  cor- 
porations, to  (columns  12  and  13  on  the  blank  page  of  the  tax 
duplicate  received  from  the  auditor).  The  totals  of  columns  12 
and  13,  on  this  abstract  you  are  preparing,  should  be  equal  to  the 
totals  of  lines  2,  3,  4  and  5  on  the  June  settlement  sheet. 

5.  Cross  foot  your  abstract  columns  11,  12  and  13,  by  town- 
ships and  corporations,  to  column  14 ;  foot  column  14  to  prove  the 
correctness  of  footings  in  columns  11,  12  and  13. 

Note:  Retain  this  abstract  to  be  used  in  verifying  the  charges,  col- 
lections, and  returns  on  the  tax  duplicates,  with  the  charges,  collections 
and  returns  on  the  settlement  sheets. 

6.     GENERAL  TAX  DUPLICATES. 

1.  Transfer  the  grand  totals  in  columns  16,  17,  18,  19,  20,  21, 

22,  23,  24,  25,  26,  27,  28,  29,  30,  31,  32,  33,  34,  35,  36  and  38  of 
each  township  and  corporation  in  the  tax  duplicates,  to  the  same 
columns  on  the  blank  page  of  the  tax  duplicate  obtained  from  the 
auditor.  (See  above  note  after  item  5,  on  the  ''Abstract  of  Tax- 
ables.") 

2.  Make  your  footings  of  columns  16,  17,  18,  19,  20,  21,  22,  23, 
24,  25,  26,  27,  28,  29,  30,  31,  32,  33,  34,  35,  36  and  38  on  the  abstract 
prepared  by  you.  The  sum  of  the  footing  of  column  24  should 
equal  the  sum  of  the  cross  footings  of  columns  19,  20,  21,  22  and 

23.  The  sum  of  the  footing  of  column  14,  less  the  result  obtained 
by  deducting  the  sum  of  column  21  from  column  24  should  equal 
the  sum  of  column  16  (if  column  16  "Cash  Column"  includes  the 
Road  Receipts)  plus  columjn  18.  If  column  16  shows  net  cash,  then 
the  result  should  be  equal  to  the  sums  of  columns  16,  17  and  18. 
The  sum  of  the  footing  of  column  34  should  equal  the  sum  of  the 
cross  footings  in  columns  29,  30,  31,  32  and  33.  The  sum  of  the 
footing  of  column  24  less  the  sum  of  the  footing  of  column  34 
should  equal  the  sum  of  the  footing  of  column  26  plus  column  28. 

3.  In  the  event  there  are  no  errors  in  the  above  test,  you 
can  be  absolutely  sure  the  tax  duplicates  are  correct;  however,  if 
you  find  errors  in  the  Spring  test  of  the  collections  (column  16 


18 

plus  18),  they  will  work  themselves  out  in  the  Fall  settlement,  but 
this  will  mlake  you  unable  to  prove  your  Fall  test  of  collections 
(column  26  plus  column  28)  by  the  above  method.  Your  next 
step  will  be  to  verify  the  correctness  of  column  34,  by  verifying 
the  footing  of  said  column  34,  page  by  page,  throughout  the  tax 
duplicate. 

4.  Column  35  (amount  carried  to  new  duplicate)  should  be 
the  result  obtained  by  deducting  column  38  from  column  34,  and 
to  this  amount  add  column  36. 

5.  Verify  the  correctness  of  column  38  (Insolvent  or  Dropped 
Taxes) . 

6.  Abstract  the  additional  assessments  (Auditor,  Treasurer  or 
County  Assessor)  by  townships  and  corporations  and  make  a  total 
of  said  assessments  to  be  used  in  verifying  charges  on  settlement 
sheets. 

7.  Abstract  the  Dropped  Taxes  placed  on  the  tax  duplicate  by 
Auditor  by  townships  and  corporations.  Total  said  Dropped 
Taxes  to  be  used  in  verifying  charges  on  settlement  sheets. 

8.  Abstract,  by  townships  and  corporations,  the  sequestered 
taxes  placed  on  tax  duplicates  by  the  auditor,  to  verify  the  charges 
shown  on  the  settlement  sheets. 

Note  :  Retain  this  abstract  (l)lank  page  of  tax  duplicate  obtained  from 
the  Auditor),  that  you  have  used  to  test  the  correctness  of  the  abstract  of 
taxables  and  the  abstract  by  townships  and  coi-porations,  of  the  charges, 
collections  and  returns  on  the  tax  duplicates  to  be  used  in  verifying  the 
charges,  collections  and  returns  on  the  settlement  sheets. 

7.     SETTLEMENT  SHEETS. 

Note  :  Refer  to  your  abstract  made  on  the  blank  page  of  the  tax 
duplicate  that  you  received  from  the  auditor,  that  was  used  to  verify  the 
amount  shown  on  the  abstract  of  taxables  and  the  charges,  collections  and 
returns  on  the  tax  duplicate. 

1.  Verify  the  amount  shown  in  column  11  of  your  abstract 
(current  taxes  charged  on  tax  duplicates)  with  line  1  of  June 
settlement  sheet. 

2.  Verify  the  result  of  the  sum  of  columns  12  and  13  on  your 
abstract  (whole  year  tax  and  second  installment  taxes  of  former 
years,  including  polls  and  one-half  polls)  with  the  result  of  the 
sum  of  lines  2,  3,  4  and  5  on  the  June  settlement  sheet. 

3.  Verify  the  total  amount  of  auditor's  additional  assessments 
of  the  Spring  charge,  from  your  abstract,  with  line  6  on  June 
settlement  sheet. 


19 

4.  Verify  the  total  amount  of  Dropped  Taxes  at  the  Spring 
charge  from  your  abstract,  with  line  8  on  June  settlement  sheet. 

5.  Verify  the  total  of  sequestered  taxes  from  your  abstract, 
with  amount  shown  on  line  7  of  the  June  settlement  sheet. 

6.  Verify  column  19  (current  2nd  installment  returned)  from 
your  abstract,  with  line  11  on  June  settlement  sheet. 

7.  Verify  column  20  (current  whole  year  delinquent  returned) 
with  line  12,  June  settlera:ent  sheet. 

8.  Verify  the  sums  of  columns  22  and  23  (former  whole  years 
and  second  installment  of  former  years,  including  polls,  returned) 
with  the  sum  of  totals  on  lines  13,  14,  15  and  16,  of  June  settle- 
ment sheet. 

9.  Verify  sequestered  taxes  unpaid  from  your  abstract,  with 
line  17  on  June  settlement  sheet. 

10.  Verify  certificates  of  error  (column  18  on  your  abstract) 
with  the  sum  of  lines  18  and  19  on  June  settement  sheet.  (Also 
verify  same  with  total  of  certificates  of  error,  issued.) 

11.  Verify  the  correctness  of  the  erroneous  taxes  refunded  by 
the  Board  of  Commissioners,  line  22  June  settlement  sheet,  with 
the  amounts  paid  out  of  county  revenue  since  last  settlement  as 
shown  on  auditor's  ledger. 

12.  Verify  the  amount  of  moneys  advanced  special  judges, 
line  23,  June  settlement  sheet,  with  the  amounts  paid  out  of  county 
revenue  since  last  settlement  as  shown  on  Auditor 's  Ledger. 

13.  Verify  the  correctness  of  treasurer's  5  and  6%  fees  for 
the  collection  of  delinquent  taxes,  line  24  on  June  settlement  sheet, 
with  the  amount  of  delinquent  taxes  collected  by  deducting  the 
result  of  the  sum  of  lines  13,  14,  15  and  16  of  June  settlement 
sheet,  from  the  result  obtained  in  adding  lines  2,  3,  4,  5  and  8 
on  June  settlement  sheet.  In  cities  of  the  4th  and  5th  class  where 
the  County  Treasurer  acts  as  City  Treasurer,  ascertain  what  part 
of  this  is  corporation  tax  and  multiply  it  by  5%  and  the  remainder 
of  delinquent  taxes  you  multiply  by  6%  ;  the  total  of  these  last 
two  results  should  equal  line  24  of  June  settlement  sheet. 

14.  Verify  the  amount  shown  in  column  17,  (Road  receipts) 
of  your  abstract,  with  line  25  on  June  settlement  sheet. 

Note:  Verify  the  Road  receipts  taken  with  amounts  shown  on  tax- 
duplicate,  for  duplication,  and  for  amounts  that  exceed  the  limit  of  $20.00 
on  the  levy  to  any  one  person  in  a  township. 

15.  Verify  the  commission  on  sequestered  taxes,  with  amount 
on  line  26  of  June  settlement  sheet. 


20 

16.  Verify  column  19  on  your  abstract  (current  second  install- 
ment unpaid)  with  line  1  on  December  settlement  sheet. 

17.  Verify  column  20,  on  your  abstract  (current  whole  year 
unpaid)  with  line  2  on  December  settlement  sheet. 

18.  Verify  the  sum  of  columns  22  and  23  on  your  abstract 
(whole  year  tax  and  second  installment  tax  of  former  years  un- 
paid) with  the  sums  of  lines  3,  4,  5  and  6  on  December  settlement 
sheet. 

19.  Verify  the  amount  shown  in  column  21  of  your  abstract 
(10%  penalty  on  current  whole  year  tax)  with  line  7  on  December 
settlement  sheet. 

20.  Verify  auditor's  Fall  assessments  on  your  abstract,  with 
line  8  on  December  settlement  sheet. 

21.  Verify  sequestered  taxes  collected  at  Fall  settlement,  on 
your  abstract,  with  line  9  on  December  settlement  sheet. 

22.  Verify  Dropped  taxes  collected  on  your  abstract  at  Fall 
settlement,  with  amount  on  line  10  of  December  'settlement  sheet. 

23.  Verify  column  29  from  your  abstract  (current  second 
installment  unpaid)    with  line  13  on  December  settlement  sheet. 

24.  Verify  column  30  on  your  abstract  (current  whole  year 
unpaid)  with  line  14  on  December  settlement  sheet. 

25.  Verify  column  31  on  your  abstract  (10%  Penalty  re- 
turned)  with  line  19  on  December  settlement  sheet. 

26.  Verify  the  sums  of  columns  32  and  33  (whole  year  tax 
and  second  installment  of  former  years  unpaid)  with  the  sums  of 
lines  15,  16,  17  and  18  on  December  settlement  sheet. 

27.  Verify  auditor's  assessments  returned,  from  your  abstract, 
with  line  20  on  December  settlement  sheet. 

28.  Verify  sequestered  taxes  returned  from  your  abstract,  with 
line  21  on  December  settlement  sheet. 

29.  Verify  auditor's  certificates  of  error  from  column  28  of 
your  abstract,  to  the  sum  of  lines  22  and  23  on  December  settlement 
sheet. 

30.  Verify  the  erroneous  taxes  refunded  by  Board  of  County 
Commissioners,  moneys  advanced  special  judges,  treasurer's  5  and 
6%  fees,  road  receipts,  commission  on  sequestered  taxes,  as  shown 
on  lines  26,  27,  28,  29  and  30  on  the  December  settlement  sheet,  in 
the  same  manner  as  set  out  in  items  11,  12,  13,  14  and  15,  relative 
to  the  verification  of  above  items,  with  June  settlement  sheet. 

Note:  The  abstract  you  have  prepared  iu  the  verification  of  the 
abstract  of  taxables,  charges,  collections,  and  returns,  on  the  tax  duplicates 
and  charges,  collections  and  returns;  on  the  settlement  sheets,  if  prepared  as 


21 

set  out  above,  is  an  absolute  proof,  and  wherein  the  amounts  of  a  certain 
class  of  tax  in  the  column  shown  on  your  abstract  agrees  with  the  amount 
of  same  class  of  tax  shown  on  the  settlement  sheets,  you  can  feel  certain 
that  it  is  correct  without  verifying  that  tax  by  townships  and  coi-porations 
and  the  only  occasion  you  need  verify  any  class  of  tax  by  township  and 
corix)ration  is  wherein  an  error  occurs  between  the  amount  of  that  class  of 
tiix  in  the  column  of  your  abstract,  and  the  amounts  of  the  class  referred  to 
as  shown  on  the  settlement  sheet. 


8.     DITCH  AND  SPECIAL  ASSESSMENT  DUPLICATES. 

1.  Prepare  an  abstract  of  the  ditch  and  special  assessment 
duplicates  on  the  same  theory  you  did  your  abstract  of  the  general 
tax  duplicate. 

2.  Verify  the  charges  consisting  of  current  assessments  and 
the  delinquent  tax  of  former  years  brought  forward. 

3.  Deduct  the  Spring  unpaid  from  the  total  charge,  to  arrive 
at  the  cash  collection.  Verify  the  cash  collection  with  the  Treas- 
urer 's  Tax  Receipt  Register  and  amounts  receipted  into  the  Treas- 
urer's  Miscellaneous  Receipt  Register. 

4.  The  Spring  unpaid,  plus  the  10%  penalties,  less  the  Fall 
unpaid,  equals  the  cash  collections  in  the  Fall.  Verify  said  amount 
of  Fall  collections  with  Treasurer's  Tax  Receipt  Register  and  the 
amount  receipted  into  Treasurer's  Miscellaneous  Receipt  Register. 

5.  Verify  the  correctness  of  treasurer's  6%  fees  on  said  col- 
lections. 


9.  CASH  RECONCILEMENT— CHARGES— CASH  IN 
DEPOSITORIES  AND  CASH  IN  DRAWER. 

1.  Charge  treasurer  with  amount  show^n  on  monthly  balance 
sheet  December  31. 

2.  Charge  treasurer  with  amount  of  taxes  collected  after  the 
closing  of  the  Fall  settlement  period. 

3.  Charge  treasurer  with  outstanding  warrant  checks.  (In- 
clude schedule  in  your  report.) 

4.  Credit  treasurer  with  cash  in  depositories,  as  shown  by 
depository  statement  or  bank-books,  December  31. 

5.  Credit  treasurer  with  cash  in  drawer. 

6.  When  taxes  collected  after  the  November  settlement  sheet 
period,  as  shown  on  tax  receipt  register,  include  the  Road  receipts ; 
the  treasurer  is  entitled  to  a  credit  of  Road  receipts  on  hand  De- 
cember 31. 

4—2764 


22 

7.  In  the  event  there  appears  a  cash  surplus  or  cash  shortage, 
the  examiners  should  determine  the  errors  that  cause  these  discrep- 
ancies and  set  same  out  in  their  report  in  detail,  giving  correct 
references  wherein  said  discrepancies  occurred. 

10.  ELECTION,  TERM,  BOND  AND  COMPENSATION. 

1.  Verify  the  election  and  term  of  treasurer,  from  the  records 
in  clerk  of  circuit  court's  office. 

2.  Verify  the  official  bond  of  treasurer  from  official  bond 
record  in  the  office  of  the  clerk  of  the  circuit  court. 

3.  Verify  the  salary  and  additional  compensation  from  the 
abstract  made  of  moneys  paid  officials  when  you  examined  the 
claims  allowed  and  warrants  paid. 


23 


CLERK  CIRCUIT  COURT. 


1.  Pees — Fee  and  cash  book  of  receipts  and  disbursements. 

2.  Inventory  of  Trust  Funds. 

3.  Cash  Reconcilement. 

4.  Election,  Term,  Bond  and  Compensation. 

1.     FEES—FEE  AND  CASH  RECEIPT  BOOK. 

Note  :  In  the  examination  of  tlie  fee  books,  the  examiners  should  go 
back  a  period  of  at  least  four  years,  prior  to  the  date  of  their  examination, 
and  check  from  the  fee  book  to  the  cash  book  of  receipts  and  disbursements. 
Tabulate  discrepancies  as  they  appear.  Checking  may  proceed  as  fol- 
lows : 

1.  Civil  Fee  Books. 

2.  Probate  Fee  Books. 

3.  Criminal  Fee  Books,  if  used. 

4.  Marriage  License  Record. 

5.  Dentists,  Optometry,  Niirses,  Sire,  Junk,  Game  and  Petty 
Money  Lender's  licenses,  from  records  or  stubs. 

6.  Notary,  Justice,  Constable  and  other  official  bonds  from 
records. 

7.  Insurance  certificates,  from  Register  and  files. 

8.  School  Fund  Mortgage  certificate  fees  from  Auditor's 
Register. 

9.  Naturalization  fees  from  records  and  Government  receipts 
on  file. 

10.  Miscellaneous  fees,  from  whatever  data  kept.  Many  of 
these  fees  cannot  be  verified,  such  as  certificate  fees,  but  amounts 
of  same  appearing  in  cash  book  should  be  ascertained  for  compari- 
son with  the  volume  of  business  of  the  office  in  order  to  determine 
whether  all  received  have  probably  been  accounted  for. 

11.  Receipts  by  Clerk  from  County  Treasury,  from  tabulation 
prepared  in  examination  of  Auditor's  office;  verifying  insanity 
fees  by  Insanity  Records  and  per  diem  receipts  against  Court 
Records. 

12.  Judgment  Docket. 

13.  Civil  Order  Books. 


24 

14.  Support  Docket. 

15.  Probate  Order  Books. 

16.  Estate  and  Guardianship  Dockets. 

17.  Search  cash  books  for  unchecked  items,  verify  and  check 
same. 

18.  Payments  to  Treasury,  as  shown  by  tabulation  prepared 
in  auditor's  examination,  against  entries  in  disbursement  cash 
book,  such  as  clerk's  fees,  ex-clerk's  fees,  ex-sheriff's  fees,  docket 
fees,  jury  fees,  fines  and  forfeitures. 

This  completes  the  checking,  after  which  the  cash  books  should 
be  added  and  balances  made.  Totals  of  all  columns  payable  to 
Treasury  should  balance  with  amounts  of  Treasurer's  receipts  as 
shown  by  tabulation  from  auditor's  records;  total  sheriff's  fees 
with  sheriff's  receipts  on  his  cash  book;  total  game  license  fees 
with  game  commissioner's  receipts  of  90%  and  clerk's  receipt  10%  ; 
naturalization  fees  with  Government  receipts  for  one-half  and 
clerk's  receipt  of  one-half.  The  amount  of  trust  funds  on  hand 
is  the  difference  in  totals  of  receipt  and  disbursement  cash  books 
in  columns  22  to  29  inclusive,  and  should  be  shown  as  on  hand 
by  Kegister  of  Fees  and  Funds  held  in  trust.  If  they  do  not  agree, 
the  items  of  difference  may  be  determined  by  checking  cash  book 
entries  of  receipt  in  said  columns  against  the  Register  and  when 
determined  the  Clerk  should  be  requested  to  make  the  necessary 
entries  in  the  Register. 

2.     INVENTORY  OF  TRUST  FUNDS. 

Make  complete  list  of  trust  funds  on  hands  and  show  in  financial 
statement  whether  amount  is  carried  in  deposits,  certificates  of 
deposit,  personal  notes  or  otherwise. 

All  tabulations  necessary  to  a  report  may  be  obtained  from 
the  Cash  Book  totals  and  the  list  of  discrepancies  compiled  as  the 
examination  progresses.  Amounts  on  hand  at  beginning  of  period 
examined  should  be  taken  from  report  of  former  examination  and 
if  during  current  examination  discrepancies  are  discovered  in  these 
balances,  same  should  be  taken  into  consideration  and  true  begin- 
ning balances  determined. 


25 

3.     CASH  RECONCILEMENT. 

1.  Charge  clerk  with  the  total  amount  of  trust  funds  on  hand 
December  31. 

2.  Charge  clerk  with  collection  of  fees  due  county  and  not 
reported. 

3.  Charge  clerk  with  sheriff's  fees  on  hand. 

4.  Charge  clerk  with  docket  fees,  jury  fees,  fish  and  gam.e 
license  fees,  fines  and  forfeitures,  and  naturalization  fees  on  hand 
and  not  reported  December  31. 

5.  Credit  clerk  with  money  in  depository  (check  account  and 
certificate  of  deposit) ,  cash  on  hand  and  other  collateral. 

4.  ELECTION,  TERM,  BOND  AND  COMPENSATION. 

1.  Election  and  term  of  clerk  may  be  found  in  the  Clerk  of  the 
Circuit  Court's  Record. 

2.  Official  bond  of  clerk  recorded  in  miscellaneous  record  in 
Recorder's  office. 

3.  In  the  examination  of  the  auditor's  office,  relative  to  claims 
allowed  and  w^arrants  issued,  you  tabulate  the  salary,  fees  and  addi- 
tional compensation  due  clerk.  Verify  the  correctness  and  validity 
of  such  payments. 


26 


COUNTY  SHERIFF. 


1.  Fees — Fee  and  Cash  Book. 

2.  Election,  Term,  Bond  and  Compensation. 

1.  FEES— FEE  AND  CASH  BOOK. 

1.  Receipts  from  Clerk  Circuit  Court,  as  determined  in  exam- 
ination of  Clerk's  office. 

2.  Eeeeipts  and  disbursements  on  executions,  fee  bills  and 
sales  as  shown  by  sheriff's  or  clerk's  Execution  Dockets. 

3.  Receipts  for  making  deeds,  as  shown  by  Recorder's  Deed 
Records. 

4.  Receipts  from  county  treasury,  as  shown  by  tabulation  pre- 
pared in  auditor's  examination. 

5.  Cash  book  may  then  be  added  and  receipts  fees  to  treasury 
balanced  against  sheriff's  payments  to  treasury  as  shown  by  audi- 
tor's records. 

2.  ELECTION,  TERM,  BOND  AND  COMPENSATION. 

1.  Election  and  term  of  sheriff  can  be  verified  by  clerk's 
records. 

2.  Official  bond  on  file  in  Clerk  of  Circuit  Court's  office  and 
recorded  in  the  clerk's  official  Bond  Record. 

3.  Verify  all  payments  for  taking  insane  persons  prisoners, 
etc.,  to  asylum,  including  mileage,  and  expense  of  assistants, 
expense  of  canvassing  votes,  and  return  of  fugitives  from  justice. 

4.  Claims  for  board  of  prisoners  should  be  verified,  and  they 
should  be  checked  against  jail  register  and  commitments  on  file. 
Per  diem  allowances  should  be  proved  against  the  records  of  the 
Court  or  other  body  upon  which  the  claim  for  attendance  is  made. 

5.  All  discrepancies  should  be  noted  as  the  same  appear  and 
at  the  close  of  the  examination  this  list  and  the  cash  book  totals 
will  contain  data  necessary  for  report. 

6.  Sheriff's  receipts  for  salary  and  additional  compensation 
should  be  verified  and  total  set  out  in  report. 


27 


COUNTY  RECORDER. 


1.  Fees — Fee  and  Cash  Book. 

2.  Election,  Term,  Bond  and  Compensation. 

1.  FEES— FEE  AND  CASH  BOOK. 

1.  Check  fees  for  recording  deeds  from  deed  record  to  fee  and 
cash  book. 

2.  Check  fees  for  recording  mortgages  from  Real  Estate  Mort- 
gage Record  and  Chattel  Mortgage  Record  to  Fee  and  Cash  Book. 

3.  Check  written  and  marginal  releases  from  Chattel  Mort- 
gage Record,  Real  Estate  Mortgage  Record  and  Miscellaneous 
Record  to  Fee  and  Cash  Book. 

4.  Check  fees  on  account  of  assignment  of  mortgages  from 
Mortgage  and  Miscellaneous  records  to  Fee  and  Cash  Book. 

5.  Check  fees  on  account  of  powers  of  attorney  from  Miscel- 
laneous or  Power  of  Attorney  record  to  Fee  and  Cash  Book. 

6.  Articles  of  incorporation  fees.  Check  from  Miscellaneous 
Record  to  Fee  and  Cash  Book,  also  $10.00  fee  for  certified  copies  of 
minutes  of  Domestic  Corporation,  change  of  Capital,  etc. 

7.  Fees  for  recording  plats  of  town  lots.  Check  from  Plat 
record  to  Fee  and  Cash  Book. 

8.  Election  of  church  trustees.  Check  from  Miscellaneous 
Record  to  Fee  and  Cash  Book. 

9.  Mechanics  liens.  Check  from  Miscellaneous  Record  to  Fee 
and  Cash  Book. 

10.  School  fund  mortgage  fees.  Check  from  School  Fund 
Mortgage  Record  to  Fee  and  Cash  Book. 

11.  Farm  name  record  fees.  Check  from  Farm  Name  Record 
to  the  Fee  and  Cash  Book. 

12.  Transcript  fees  as  shown  on  Fee  and  Cash  Book. 

13.  Verify  footings  on  Fee  and  Cash  Book, 


28 

2.  ELECTION,  TERM,  BOND  AND  COMPENSATION. 

1.  Election  and  term,  recorded  in  Clerk  of  Circuit  Court's 
office. 

2.  Bond  of  recoT'der  in  Official  Bond  Record  on  file  in  office  of 
Clei'k  of  C'ircnit  Court. 

.'].  Verify  salary  and  additional  compensation  from  your  tabu- 
lation of  salary  and  allowances  to  the  officials  of  county  in  your 
examination  of  claims  allowed  and  warrants  issued  in  auditor's 
office. 

4.  Verify  the  80%  commission  on  fees  in  excess  of  annual 
salary. 

5.  Set  out  all  discrepancies,  giving  in  detail  the  necessary 
references  to  page  and  record. 


29 


MINOR  COUNTY  OFFICES. 


1.  While  the  exainiiiation  of  claiins  and  allowances  and  check- 
ing of  disbursements  is  being  made  in  the  examination  of  the 
auditor's  office,  all  salaries  and  other  allowances  to  County  Com- 
missioners, County  Surveyor,  County  Assessor,  County  Superin- 
tendent, Prosecutor,  Health  Commissioner,  County  Coroner,  County 
Highway  Superintendent,  County  Attorney,  Superintendent  of 
Poor  Farm  and  all  other  officers  who  would  not  be  examined  sepa- 
rately should  be  examined  as  to  their  correctness  and  validity. 

2.  The  records  of  the  Superintendent  of  the  Poor  Farm  should 
be  examined  as  to  the  purchase  of  supplies,  grain,  stock,  etc.,  and 
to  the  sale  of  timber,  produce,  grain,  stock  and  other  farm  prod- 
ucts. 

3.  County  Surveyor.  Verify  the  per  diem  received  by  the  sur- 
veyor by  bills  and  allowances  in  the  auditor's  office,  checking  to 
see  that  no  double  per  diem  has  been  received. 

Examine  to  see  if  premium  on  Special  bond  of  surveyor  has 
been  paid  from  the  treasuiy. 

Examine  the  records  to  see  if  expenses,  not  authorized  by  law, 
have  been  paid  from  the  treasury. 

Examine  and  tabulate  salary  and  expenses  of  assistants. 

Examine  contracts  for  special  employment  made  with  the  Board 
of  Commissioners  and  ascertain  if  proper  amount  has  been  paid  for 
services  of  the  surveyor,  setting  out  as  an  exhibit-  where  any  com- 
pensation is  deemed  unreasonable. 

Tabulate  any  errors  or  discrepancies  found  and  m^ake  separate 
report  setting  out  same. 

4.  In  the  event  the  examiners  find  errors  or  illegal  allowances 
in  any  of  the  minor  county  offices,  said  examiners  should  make  a 
special  report  on  such  minor  offices. 


30 


TOWNSHIP  OFFICES. 


TRUSTEES. 

1.  Receipts — Report  on  file  in  auditor's  office. 

2.  Vouchers — Report  on  file  in  auditor's  office. 

3.  Bills,  allowances,  contracts — Advisory  Board  Record. 

4.  Financial  statement. 

5.  Appropriations — Advisory  Board  Record  and  Financial 
Statement. 

6.  Cash  reconcilement — Depository  Record. 

7.  Outstanding  interest  bearing  indebtedness. 

8.  Board  of  Finance  Record. 

9.  Election,  Term,  Bond  and  Compensation. 

1.     RECEIPTS— REPORT  ON  FILE  AND  TRUSTEE'S  CASH 
AND  FINANCIAL  RECORD. 

1.  In  your  examination  of  the  warrants  issued  by  county 
auditor,  you  make  a  tabulation  of  all  taxes  and  school  revenue  due 
trustees.  Check  these  distributions  against  trustee's  report  on 
file  in  auditor 's  office. 

2.  In  your  examination  of  the  office  of  Justice  of  the  Peace, 
you  make  note  of  the  docket  fees  paid  trustees  and  verify  same 
with  trustee's  report  on  file. 

3.  In  checking  the  various  township  trustees,  you  tabulate 
the  disbursements  and  receipts  on  account  of  school  transfers  and 
verify  same  with  each  trustee's  report  on  file  or  trustee's  cash 
and  finance  record. 

4.  Verify  the  correctness  of  the  monthly  statement  of  the  de- 
pository interest  and  check  same  with  the  amount  shown  on  trus- 
tee's report  on  file  and  cash  and  finance  record. 

5.  Verify  the  receipts  on  account  of  borrowed  money  on  tem- 
porary loans  and  sale  of  bonds  with  the  advisory  board  record  and 
cash  and  finance  record. 

6.  Verify  the  receipt  of  dog  taxes  due  township,  with  the 
Township  assessor's  dog  tax  register,  receipt  stubs  of  assessor  and 
trustee  and  report  on  file  in  auditor's  office  and  trustee's  cash  and 
finance  record. 

7.  Verify  the  correctness  of  footing  on  cash  and  finance  record. 


31 

2.  VOUCHERS— REPORT  ON  FILE  AND  TRUSTEE 'S  CASH 

AND  FINANCIAL  RECORD. 

1.  Check  vouchers  with  report  on  file  and  trustee's  cash  and 
financial  record. 

2.  Verify  all  payments  for  supplies  with  bills  on  file. 

3.  Verify  all  payments  to  teachers  with  teachers'  contract. 

4.  Verify  payments  for  stock  killed  or  maimed  with  the  trus- 
tee's stock  record  as  to  correctness  and  validity  of  claims. 

5.  Verify  the  payment  of  borrowed  money  by  cancelled  war- 
rant-notes, bonds  and  coupons. 

6.  Verify  all  payments  to  contractors  with  the  advisory  board 
record  of  such  contracts. 

7.  Verify  allowances  for  insurance  on  buildings  with  policies 
on  file. 

3.  BILLS,  ALLOWANCES  AND   CONTRACTS— ADVISORY 

BOARD  RECORD. 

1.  Examine  bills  as  to  correctness  and  validity. 

2.  Examine  contracts  as  to  contract  price  in  advisory  board 
record.  Examine  the  plans  and  specifications  of  all  contracts,  to 
ascertain  if  the  prices  paid  for  supplies  are  correct;  that  any 
changes  in  plans  and  specifications  in  the  construction  of  buildings 
wherein  a  cheaper  material  is  used,  that  the  township  is  entitled 
to  a  credit  instead  of  an  additional  charge. 

Note:  In  the  examitiation  of  township  trustees,  a  case  was  reported 
wherein  the  plans  and  specifications  called  for  quartered  sawed  oak  finish. 
The  cheapest  kind  of  yellow  pine  was  substituted  and  instead  of  a  credit 
due  the  township  an  additional  charge  was  made. 

Note  :  See  that  in  all  contracts  for  heating  plants  a  complete  advi- 
sory board  record  is  made  and  that  the  contract  price  is  not  exorbitant. 

3.  Verify  trustee's  service  account  with  salary  drawn  by  trus- 
tee. 

4.     FINANCIAL  STATEMENT. 

1.  Verify  the  balances  as  shown  on  the  trustee's  report  on  file 
in  auditor's  office  and  amount  shown  on  trustee's  cash  and  financial 
record,  January  1,  with  the  amount  shown  on  the  former  field 
examiner's  report,  December  31. 

2.  To  the  balance  January  1,  add  the  total  receipts  as  shown 
on  trustee's  report  and  trustee's  cash  and  financial  record,  to  ascer- 
tain the  total  charges. 


32 

3.  Deduct  from  the  total  charges  the  amount  of  vouchers 
issued  as  shown  by  trustee 's  report  and  trustee 's  cash  and  financial 
record,  to  obtain  the  balance  on  hand  due  all  funds  December  31. 

Note  :     In  the  matter  of  overdraft  balances,  use  Red  Ink. 

5.  APPROPRIATIONS— ADVISORY  BOARD  RECORD  AND 
APPROPRIATION  LEDGER. 

1.  Check  all  the  appropriations  (regular  and  special  meetings) 
as  found  on  Advisory  Board  Record  of  Appropriations,  with 
amounts  shown  on  Appropriation  Ledger. 

2.  Verify  the  distribution  of  vouchers  issued  to  the  proper 
appropriation,  when  you  check  the  vouchers  with  the  trustee's 
records. 

6.     TRUSTEE'S  CASH  RECONCILEMENT. 

1.  Charge  trustee  with  amount  shown  due  all  funds,  Decem- 
ber 31. 

2.  Charge  trustee  with  outstanding  warrant-checks  December 
31.     (Include  schedule  in  your  report.) 

3.  Credit  trustee  with  cash  in  depository  as  shown  by  bank 
book  December  31,  and  cash  on  hand. 

7.     OUTSTANDING  INTEREST  BEARING  INDEBTEDNESS. 

1.  Verify  the  records  of  the  advisory  board  for  authority  to 
make  temporary  loans  and  bond  issues. 

2.  Verify  the  receipts  of  moneys  from  temporary  loans  and 
sale  of  bonds. 

3.  Schedule  outstanding  interest  bearing  indebtedness. 

8.     BOARD  OF  FINANCE  RECORD. 

1.  Examine  the  Board  of  Finance  record,  as  to  the  request  for 
bids;  records  of  proposals;  acceptance;  depository  bonds  and 
monthly  reports  of  depository  interest. 

9.  ELECTION,  TERM,  BOND  AND  COMPENSATION 
OF  TRUSTEE. 

1.  Examine  the  clerk's  record,  to  verify  the  election  and  term 
of  trustee. 

2.  Examine  the  official  Bond  Record  in  the  auditor's  office,  for 
official  bond  of  trustee. 


33 

3.  Verify  salary  drawn  by  trustee  from  Advisory  Board's 
Record  of  Appropriation,  with  the  trustee 's  service  account. 

4.  Verify  all  allowances  to  trustee  from  county  revenue,  for 
services  attending  the  poor,  enumeration  of  voters,  and  verify  same 
with  trustee's  service  account. 

Note  :  We  submit  the  following  copy  of  a  letter  to  be  mailed  to  Town- 
ship Trustees  in  easesi  where  it  will  be  more  convenient  and  a  saving  of 
time  to  have  trustees  bring  their  papers,  records,  etc.,  to  the  County  Seat  or 
some  other  convenient  place. 

Indiana, 191 — 

Dear  Sir: 

We  are  making  an  examination  of  the  records  of  your  office 
for   the   year   191 — ,    and   kindly   request   that   you   meet   us   at 

, 191 — ,  and  bring  with 

you  the  following  records : 

All  Warrant-notes,  Bonds  and  Coupons  paid  during  the  year 
191—. 

Advisory  Board  Record. 

Financial  Record. 

Appropriation  Record. 

Depository  Record. 

Sheep  or  stock  claim  record. 

Teachers'  Contracts,  term  of  191 —  to  191 — . 

Bank  Pass  Books  covering  the  year  191 — . 

All  cancelled  warrant-checks. 

Supervisors'  Reports  for  191 — . 

Itemized  bills,  invoices,  orders  and  contracts  for  191 — . 

Freight  and  Express  Receipts  for  the  year  191 — . 

Dog  Tax  Registers  for  191 —  and  the  receipt  stubs  of  the  as- 
sessor and  trustee. 

Trustee's  itemized  service  and  expense  account  for  191 — . 

All  Insurance  Policies  in  force  December  31,  191 — . 

FIELD  EXAMINERS'  REPORT  on  your  office  for  the  year 
191—.  . 

Trusting  that  it  will  not  inconvenience  you  to  be  present  on 
the  above  named  date,  and  thanking  you  in  advance  for  this 
valuable  assistance  in  the  matter,  we  are. 

Yours  very  respectfully, 


Field  Examiners. 


34 


TOWNSHIP  ASSESSORS, 


1.  In  your  examination  of  the  county  auditor's  office,  you  make 
an  examination  of  claims  filed,  allowed  and  warrants  issued  for 
per  diem  of  township  assessors  and  deputy  assessors.  Verify  the 
correctness  and  validity  of  per  diem  paid  said  assessors.  When 
the  township  assessor  is  on  salary,  ascertain  the  population  of  the 
township  and  verify  salary  as  to  amount  allowed  by  law. 

2.  Check  receipt  stubs  of  the  collection  of  Dog  Tax  with  the 
amount  paid  trustee. 

3.  Investigate  election  and  term  of  assessors  in  the  records  of 
the  clerk  of  the  circuit  court,  the  official  bond  in  the  auditor's 
Official  Bond  Record. 


35 


JUSTICES  OF  THE  PEACE. 


1.  Check  the  fees  from  the  civil  and  criminal  dockets  to  cash 
book. 

2.  Tabulate  all  docket  fees  in  State  and  Civil  cases  and  verify 
same  with  amount  paid  trustee. 

3.  Tabulate  all  fines  and  forfeitures  in  State  cases  and  verify 
same  with  amount  paid  into  county  treasury  for  the  benefit  of 
common  school  principal. 

4.  Tabulate  all  fines  on  account  of  the  violation  of  city  and 
town  ordinances  and  verify  same  with  amounts  paid  the  treasurer 
of  such  city  or  town. 

5.  Tabulate  all  fines  paid  for  violation  of  Fish  and  Game  laws 
and  verify  same  with  receipts  from  Fish  and  Game  Commissioner. 

6.  In  townships  where  the  justice  of  the  peace  is  on  a  salary, 
all  justices'  fees  collected  should  be  turned  into  the  township 
treasury. 

7.  Examine  cases  where  replevin  bail  is  given. 

8.  Check  Trust  funds  in  hands  of  justice  of  the  peace  (sched- 
ule of  the  Trust  fund  to  be  made  a  part  of  your  report) . 

9.  Examine  '^Kecord  of  Fees  and  Fines"  in  Prosecutor's 
office  to  verify  docket  of  the  Justices  of  the  Peace. 

10.  Cash  Reconcilement. 

a.  Charge  Justice  of  Peace  with  total  amount  of  trust 
funds  on  hand  December  31. 

b.  Charge  Justice  of  Peace  with  all  docket  fees,  fines, 
and  other  fees  due  the  township,  corporation  or  State  that 
are  on  hand  December  31. 

c.  Credit  the  Justices  of  the  Peace  with  moneys  on  hand. 


36 


SCHOOL  CITIES  AND  TOWNS. 


TRUSTEES  OF  SCHOOL  CITIES  AND  TOWNS. 

1.  Receipts — Report  on  file. 

2.  Vouchers — Report  on  file. 

3.  Bills,  allowances  and  contracts — Trustees  record  of  the  pro- 
ceeding's of  their  meetings. 

4.  Financial  Statement. 

5.  Treasurer's  Cash  Reconcilement. 

6.  Outstanding  interest  bearing  indebtedness. 

7.  Board  of  Finance  Record. 

8.  Election,  term,  bond,  salary  of  trustees. 

1.  RECEIPTS— REPORT  ON  FILE  AND  TREASURER'S 

CASH  AND  FINANCIAL  RECORD. 

1.  In  your  examination  of  the  warrants  issued  by  county 
auditor,  you  make  a  tabulation  of  all  taxes .  and  school  revenue 
due  school  corporation.  Verify  these  distributions  with  receipts 
as  shown  on  school  treasurer's  report  and  financial  record. 

2.  In  your  examination  of  township  trustees,  you  tabulate  all 
moneys  distributed  to  school  trustees  of  cities  and  towns,  on 
account  of  transfers  and  expense  of  joint  school.  Verify  these 
distributions  with  receipts  shown  on  school  treasurer's  report  and 
financial  record. 

3.  Verify  the  correctness  of  monthly  statements  of  depository 
interest. 

4.  Verify  the  receipts  on  account  of  temporary  loans  and  sale 
of  bonds  with  the  school  board's  record  of  its  proceedings  and 
treasurer's  cash  and  financial  record. 

5.  Verify  the  correctness  of  footings  on  the  cash  and  financial 
record. 

2.  VOUCHERS— TREASURER'S    CASH    AND    FINANCIAL 

RECORD. 

1.  Check  vouchers  issued  with  school  treasurer's  report  and 
cash  and  financial  record. 

2.  Verify  all  payments  for  supplies  with  bills  on  file. 


37 

3.  Verify  all  payments  to  teachers  with  teachers'  contracts  and 
tabulate  only  such,  as  show  discrepancies. 

4.  Verify  the  payments  of  borrowed  money  with  cancelled 
warrant-notes  and  cancelled  bonds  and  coupons, 

5.  Verify  all  payments  to  contractors,  with  school  trustees' 
record  of  amount  of  such  contracts. 

6.  Verify  the  allowances  for  insurance  on  school  buildings  with 
insurance  policies  on  file. 

3.     BILLS— ALLOWANCES— CONTRACTS— SCHOOL 
TRUSTEES'  RECORDS. 

1.  Examine  bills  as  to  correctness  and  validity. 

2.  Examine  the  validity  of  the  letting  of  contracts.  Examine 
carefully  all  plans  and  specifications.  Examine  carefully  any 
change  in  said  plans  and  specifications  during  course  of  construc- 
tion. 

4.     FINANCIAL  STATEMENT. 

1.  Verify  the  balances  as  shown  on  the  treasurer's  report  on 
file  in  auditor's  office,  and  amount  shown  on  trustees'  cash  and 
financial  record,  August  1,  with  the  amount  shown  on  the  former 
field  examiners'  report,  July  31. 

2.  To  the  balance  August  1,  add  the  total  receipts  as  shown 
on  treasurer's  report  and  treasurer's  cash  and  financial  record,  to 
ascertain  the  total  charges. 

3.  Deduct  from  the  total  charges  the  amount  of  vouchers  issued 
as  shown  by  treasurer's  report  and  treasurer's  cash  and  financial 
record,  to  obtain  the  balance  on  hand  due  all  funds  July  31. 

Note  :     In  the  matter  of  overdraft  balances,  use  Red  Ink. 


5.  TREASURER'S  CASH  RECONCILEMENT. 

1.  Charge  treasurer  with  amount  due  all  funds  July  31. 

2.  Charge  treasurer  with  outstanding  warrant-checks  July  31. 
(Include  schedule  in  your  report.) 

3.  Credit  Treasurer  with  cash  in  depository  as  shown  by  bank 
book,  July  31. 

4.  Credit  Treasurer  with  cash  on  hand  July  31,  in  cash  drawer. 


38 

6.     OUTSTANDING  INTEREST  BEARING  INDEBTEDNESS. 

1.  Examine  the  record  of  proceedings  of  the  school  trustees 
for  authority  to  make  temporary  loans  and  bond  issues. 

2.  List  outstanding  interest  bearing  indebtedness,  July  31,  in 
your  report. 


7.     BOARD   OF  FINANCE  RECORD. 

1.  Examine  the  Board  of  Finance  record,  as  to  the  request 
for  bids,  record  of  proposals,  acceptance,  depository  bonds  and 
monthly  report  of  depository  interest. 

8.  ELECTION,  TERM,  BOND  AND  SALARY  OF  SCHOOL 

TRUSTEES. 

1.  Examine  the  record  of  the  clerk  of  the  civil  city  or  town 
board,  for  the  election  of  school  trustees  and  salary  due  said  trus- 
tees. 

2.  Examine  the  record  of  the  proceedings  of  school  trustees 
for  the  election  of  president,  secretary  and  treasurer. 

3.  Examine  the  Official  Bond  Record  of  county  auditor  for 
official  bonds  of  all  members  of  city  or  town  school  board. 


39 


TREASURER,  TEACHERS'  PENSION  FUND, 


1.  Verify  the  receipts  from  taxation  (from  your  tabulations 
of  tax  distribution  in  your  examination  of  County  Auditor's 
office)  with  the  amounts  shown  on  the  record  of  receipts. 

2.  Verify  the  amounts  deducted  from  teachers'  salary  with 
amounts  shown  on  record  of  receipts. 

3.  Verify  correctness  of  depository  interest;  principal  and  in- 
terest on  securities,  etc. 

4.  Verify  the  correctness  of  pensions  due  teachers  with  the 
amount  paid  teachers  as  shown  on  disbursement  records. 

5.  Verify  warrants  issued  for  money  invested  in  improvement 
bonds,  etc.,  with  said  bonds  on  file. 

6.  Make  financial  statement  of  balances  in  the  fund  at  the 
beginning  of  the  fiscal  year,  the  receipts  during  the  year,  the  total 
receipts,  including  balances,  the  disbursements  during  the  year, 
and  the  balance  in  the  fund  at  the  close  of  the  fiscal  year. 

7.  Reconcile  the  total  amount  in  the  fund  at  the  close  of  fiscal 
year  with  the  cash  in  office  and  amount  shown  in  depositories  at 
the  close  of  the  fiscal  year. 

8.  Make  inventory  of  assets  in  hands  of  treasurer  of  Teachers' 
Pension  Fund  at  the  close  of  fiscal  year. 


40 


KINDERGARTEN  SOCIETIES. 


1.  Verify  the  receipts  from  taxation  (from  your  tabulations 
•of  tax  distribution  in  your  examination  of  County  Auditor's  office 
or  City  School  Board)  with  the  amounts  shown  on  the  record  of 
receipts. 

2.  Verify  correctness  of  depository  interest. 

3.  Verify  the  claims  filed  and  paid  and  determine  the  correct- 
ness and  validity  of  said  claims. 

4.  Verify  the  correctness  of  the  footings  of  receipts  and  dis- 
bursements. 

5.  Make  financial  statement. 

6.  Reconcile  the  amount  in  the  fund  at  the  close  of  the  fiscal 
year  with  the  amount  of  cash  in  office  and  depository  at  the  close 
of  fiscal  year.- 


41 


LIBRARY  BOARD. 


1.  Verify  the  receipts  from  taxation  (from  your  tabulations 
of  tax  distribution  in  your  examination  of  County  Auditor's  office) 
with  the  amounts  shown  on  the  record  of  receipts. 

2.  Verify  correctness  of  depository  interest,  receipts  from 
fines,  etc. 

3.  Verify  the  claims  filed  and  paid  and  determine  the  cor- 
rectness and  validity  of  said  claims. 

4.  Verify  the  correctness  of  the  footings  of  receipts  and  dis- 
bursements. 

5.  Make  financial  statement. 

6.  Reconcile  the  amount  in  the  fund  at  the  close  of  the  fiscal 
year  with  the  amount  of  cash  in  office  and  depository  at  the  close 
of  fiscal  year. 


42 


CIVIL  CITIES. 

First,  Second,  Third  and  Fourth  Class. 


1.  POLICE  JUDGE  OR  MAYOR'S  COURT. 

1.  Verify  the  police  judge  or  mayor's  court  docket  with  the 
police  judge  or  mayor's  cash  book. 

2.  Verify  the  payment  of  docket  fees  in  State  cases  due  city 
and  payable  to  city  treasurer. 

3.  Verify  the  payment  of  fines  due  State  and  payable  to  county 
treasurer. 

4.  Verify  the  receipt  of  docket  fees  and  fines  on  account  of 
violation  of  city  ordinances,  payable  to  city  treasurer. 

5.  Investigate  fully  the  disposition  of  cases  brought  about  by 
arrests  made  by  city  police  to  ascertain  if  all  such  cases  have  been 
tried  by  city  court  or  justice  of  peace  to  ascertain  if  the  police 
have  collected  the  constable  fees. 

6.  Investigate  as  to  the  remitting  of  fines  (set  out  conditions 
if  you  find  such  cases) . 

7.  Examine  the  docket  of  the  mayor  or  city  judge  as  to  com- 
mitments, compare  same  Avith  jail  or  workhouse  record  to  ascertain 
if  proper  time  was  served  or  correct  amount  paid  in  lieu  thereof. 

8.  Verify  cash  as  to  cash  bonds. 

9.  Make  a  tabulation  of  delinquent  stayed  fines,  setting  out 
date  of  fine,  amount,  cause  number,  docket  and  page. 

10.  Make  an  examination  of  the  records  for  forfeited  bonds. 

11.  Make  a  tabulation  of  witness  fees  held  in  trust. 

12.  Examine  records  in  office  of  clerk  of  circuit  court  for  dis- 
position of  appealed  cases. 

2.     CITY  CLERK  OR  CONTROLLER. 

1.  Receipts  and  fees. 

2.  Disbursements. 

3.  Bills,  allowances,  contracts — city  council  records  and  allow- 
ance records  of  other  departments. 

4.  Financial  statement. 

5.  Outstanding  interest  bearing  indebtedness,  exclusive  of 
Barrett  Law  Improvements, 


43 

G.     Board  of  Finance  Record. 

7.     Election,  term,  bond  and  salary  of  city  officials. 

1.     Receipts. 

1.  In  your  examination  of  the  warrants  issued  by  county 
auditor,  you  make  a  tabulation  of  all  taxes  due  cities  and  towns. 
Check  these  distributions  against  city  clerk  or  controller's  cash 
and  financial  record  for  verification. 

2.  In  your  examination  of  city  judge  and  mayor's  court,  you 
tabulate  all  docket  fees  in  state  cases,  and  docket  fees  and  fines 
for  violating  city  ordinances  due  city.  Check  such  tabulations 
with  the  cash  and  financial  record  of  clerk  or  controller. 

3.  Verify  the  correctness  of  monthly  statements  of  depository 
interest  and  check  same  with  amounts  shown  on  cash  and  financial 
record  of  clerk  or  controller. 

4.  In  your  examination  of  the  records  of  the  Board  of  County 
Commissioners,  you  tabulate  the  names  of  parties  to  whom  liquor 
licenses  are  granted.  Check  this  list  against  the  cash  and  financial 
record  for  liquor  licenses  due  city. 

5.  Examine  miscellaneous  license  record  for  pool,  peddler,  dog 
and  other  licenses  wherein  the  city  council  has  passed  an  ordinance 
for  collection  of  a  license  fee  and  check  said  licenses  to  cash  and 
financial  record  of  the  clerk  or  controller. 

6.  Verify  the  receipts  on  account  of  temporary  loans  and  sale 
of  bonds  as  authorized  by  the  records  of  the  city  council. 

7.  Verify  the  correctness  of  the  footings  on  the  cash  and  finan- 
cial record  of  the  clerk  or  controller. 

2.     Disbursements. 

1.  Check  warrants  issued  with  cash  and  financial  record. 

2.  Verify  all  payments  for  supplies,  with  bills  on  file  and  see 
that  all  claims  for  salaries  and  labor  are  authorized  by  the  proper 
officials. 

3.  Verify  the  payments  of  temporary  loans  and  bonds  and 
coupons,  exclusive  of  Barrett  Law  Improvement,  with  cancelled 
warrant -notes,  and  bonds  and  coupons. 

4.  Verify  all  payments  to  contractors  with  the  amount  of  con- 
tract as  set  out  in  the  records  of  the  proceedings  of  the  Board  of 
Works  or  City  Council. 

5.  Verify  allowances  for  insurance  on  buildings  with  policies 
on  file. 


44 

3.     Bills,  Allowances,  Contracts,  Council  Records 
OP  Proceedings. 

1.  Examine  bills  as  to  correctness  and  validity. 

2.  Examine  contracts,  plans  and  specifications  and  compare 
same  with  the  records  of  the  proceeding  of  the  Board  of  Public 
Works  or  City  Council. 

4.     Financial  Statement. 

1.  Verify  the  balances  as  shown  in  the  clerk  or  controller's 
cash  and  financial  record,  the  first  Monday  in  January,  with  the 
amount  as  shown  in  former  field  examiners'  report. 

2.  To  the  balance  on  the  first  Monday  of  January,  add  the 
total  receipts  as  shown  in  clerk  or  controller's  cash  and  financial 
record,  to  ascertain  the  total  charges. 

3.  Deduct  from  the  total  charges,  the  total  amount  of  dis- 
bursements as  shown  in  the  clerk  or  controller's  cash  and  financial 
record,  to  ascertain  the  amount  due  all  funds  at  the  date  of  the 
close  of  your  examination. 

5.     Outstanding  Interest  Bearing  Indebtedness  (Exclusive  of 
Barrett  Law^  Improvements). 

1.  Verify  the  records  of  the  city  council's  proceedings  for 
authority  to  make  temporary  loans  and  issue  bonds. 

2.  Verify  the  receipts  of  moneys  from  temporary  loans  and 
sale  of  bonds. 

3.  Make  inventory  of  outstanding  interest  bearing  indebted- 
ness. 

6.     Board  of  Finance  Record. 

1.  Examine  the  Board  of  Finance  record,  as  to  request  for 
bids ;  record  of  proposals,  acceptance,  depository  bonds  and  monthly 
report  of  depository  interest. 

7.     Election,  Term,  Bond  and  Salary  of  City  Officials. 

1.  Examine  the  records  of  the  clerk  of  circuit  court  and  the 
city  council's  record  for  election  of  the  various  city  officers. 

2.  Examine  the  record  of  the  proceedings  of  the  city  council 
for  official  bonds. 

3.  Verify  salaries  drawn  by  each  official  with  the  amount 
allowed  each  official  by  statute  or  ordinance. 


45 


1.  Receipts. 

2.  Disbursements. 

3.  Financial  Statement. 

4.  Cash  reconcilement. 


1.     Receipts. 

1.  Verity  the  receipts  chargeable  to  Treasurer  in  the  same 
manner  as  set  out  in  the  verification  of  receipts  in  City  Clerk  or 
Controller's  office. 

2.     Disbursements. 

1.  Check  the  warrants  countersigned  or  warrants  paid  with 
Warrant  Regrister. 


3.     Financial  Statement. 

1.  Verify  the  correctness  of  the  footings  on  the  Receipt  and 
Warrant  registers. 

2.  Verify  the  balances  as  shown  in  the  Treasurer's  Cash  and 
Financial  Record,  the  first  Monday  in  January,  with  the  amount 
as  shown  in  former  field  examiners'  report. 

3.  To  the  balance  on  the  first  Monday  of  January,  add  the 
total  receipts  as  shown  in  Treasurer's  Cash  and  Financial  Record. 

4.  Deduct  from  the  total  charges,  the  total  amount  of  dis- 
bursements as  shown  in  the  Treasurer's  Cash  and  Financial  Record, 
to  ascertain  the  amount  due  all  funds  at  the  date  of  the  close  of 
your  examination. 

5.  Verify  the  balances  on  hand  in  each  fund  at  the  close  of 
your  examination  in  the  Treasurer's  office  with  the  balances  in 
each  fund  at  the  close  of  your  examination  of  the  City  Clerk  or 
Controller's  office.  If  the  Controller's  balance  plus  the  outstand- 
ing warrants  in  each  fund  equals  the  Treasurer's  balance  in  each 
fund,  the  condition  of  the  funds  in  each  office  is  correct  and  it 
wall  be  unnecessary  to  make  a  check  of  the  Ledger.  If  they 
don't  agree,  check  the  Funds  Mierein  you  find  a  discrepancy; 
Controller's  Ledger  against  the  Treasurer's  Ledger.  (Include 
schedule  of  outstanding  warrant  in  your  report  of  the  Controller's 
office.) 


46 

4.     Treasurer's  Cash  Reconcilement. 

1.  Charge  the  Treasurer  with  amount  due  all  funds  the  first 
Monday  of  January  (the  close  of  your  examination). 

2.  Charge  the  Treasurer  with  outstanding  warrant-checks  on 
the  first  Monday  in  January  (the  close  of  your  examination). 
Include  schedule  of  warrant-checks  in  your  report. 

3.  Credit  Treasurer  with  cash  in  drawer  on  the  first  Monday 
in  January  (at  the  close  of  your  examination)  and  amounts  shown 
in  bank  books. 

4.  BOARD  OF  PUBLIC  WORKS. 

1.  Check  the  records  of  the  city  clerk  or  the  clerk  of  the 
Board  of  Public  Works  as  to  correctness  and  validity  of  claims, 
the  letting  of  contracts  and  the  city  engineer's  estimates  and  allow- 
ances on  special  improvements. 

5.  BOARD  OF  PUBLIC  PARKS. 

1.  Check  the  records  of  city  clerk  or  clerk  of  Board  of  Public 
Parks  as  to  the  correctness  and  validity  of  claims  allowed  and  the 
letting  of  contracts. 

2.  Check  receipt  stubs  for  amounts  received  for  privileges  and 
verify  payments  of  same  into  city  treasury. 

6.  BOARD  OF  SAFETY. 

1.     Verify  the  correctness  of  pay-roll  of  firemen  and  police. 

7.  BOARD  OF  HEALTH. 

1.  Check  the  records  of  the  city  clerk  or  the  clerk  of  the 
Board  of  Health  as  to  the  correctness  and  validity  of  claims. 

8.     MARKET  MASTER. 

1.  Check  the  receipt  stubs  for  amounts  received  for  privileges, 
and  verify  payments  of  same  into  city  treasury. 

9.     CITY  SEALER. 

1.  Check  the  receipt  stubs  for  amounts  received  for  weighing 
on  city  scales,  and  for  inspecting  weights  and  measures,  and  verify 
the  payment  of  same  into  the  city  treasury. 


47 

10.     CITY  ENGINEER. 

Verify  the  salary  received  by  payments  in  the  clerk  or  con- 
troller's oifice. 

If  the  city  engineer  receives  a  per  diem,  verify  the  amount 
received  by  bills  and  allowances  in  the  clerk  or  controller's  office. 
Check  to  see  that  no  double  per  diem  has  been  paid. 

Examine  the  records  to  see  if  any  expense  not  authorized  by 
law  has  been  paid  from  the  treasury. 

Examine  and  tabulate  salary  of  assistants. 

Tabulate  any  errors  or  discrepancies  found  and  make  separate 
report  setting  out  same. 

11.     SINKING  FUND  COMMISSIONERS. 

1.  Verify  the  receipts  from  taxation  (from  your  tabulations 
of  tax  distribution  in  your  examination  of  county  auditor's  office) 
with  the  amounts  shown  on  the  record  of  receipts. 

2.  Verify  the  disbursements  with  the  cancelled  bonds  and 
coupons. 

3.  Make  financial  statement. 

4.  Reconcile  the  amount  in  all  funds  at  the  close  of  the  fiscal 
year  with  the  amount  of  cash  in  depository,  December -31. 

5.  Where  Sinking  Fund  Commissioners  have  charge  of  cem- 
etery perpetual  care  fund,  verify  in  same  manner  as  sinking  fund. 

12.     LIBRARY  BOARD. 

1.  Verify  the  receipts  from  taxation  (from  your  tabulations 
of  tax  distribution  in  your  examination  of  County  Auditor's  office) 
with  the  amounts  shown  on  the  record  of  receipts. 

2.  Verify  correctness  of  depository  interest,  fines,  donations, 
etc. 

3.  Verify  the  claims  filed  and  paid  and  determine  the  cor- 
rectness and  validity  of  said  claims. 

4.  Verify  the  correctness  of  the  footings  of  receipts  and  dis- 
bursements. 

5.  Make  financial  statement. 

6.  Reconcile  the  amount  in  all  funds  at  the  close  of  the  fiscal 
year  with  the  amount  of  cash  in  office  and  depository  at  the  close 
of  fiscal  year. 


48 

13.     RECREATION  BOARD. 

1.  Verify  the  receipts  from  taxation  (from  your  tabulations  of 
tax  distribution  in  your  examination  of  County  Auditor's  Office) 
with  the  amounts  shown  on  the  record  of  receipts. 

2.  Verify  correctness  of  depository  interest,  receipts  from 
privileges,  etc. 

3.  Verify  the  claims  filed  and  paid  and  determine  the  correct- 
ness and  validity  of  said  claims. 

4.  Verify  the  correctness  of  the  footings  of  receipts  and  dis- 
bursements. 

5.  Make  financial  statement. 

6.  Reconcile  the  amount  in  all  funds  at  the  close  of  the  fiscal 
year  with  the  amount  of  cash  in  office  and  depository  at  the  close 
of  fiscal  year. 

14.     POLICEMEN'S  PENSION  FUND. 

1.  Verify  the  receipts  from  taxation  (from  your  tabulations 
of  tax  distribution  in  your  examination  of  County  Auditor's  office) 
with  the  amounts  shown  on  the  record  of  receipts. 

2.  Verify  the  amounts  deducted  from  Policemen's  salary  with 
amounts  shown  on  record  of  receipts. 

3.  Verify  correctness  of  depository  interest ;  principal  and  in- 
terest on  securities;  donations;  rewards;  etc. 

4.  Verify  the  correctness  of  pensions  due  policemen  with  the 
amount  paid  policemen  or  their  families  as  shown  on  disbursement 
records. 

5.  Verify  warrants  issued  for  money  invested  in  improvement 
bonds,  etc.,  with  said  bonds  or  other  securities  on  file. 

6.  Make  financial  statement  of  balances  in  the  fund  at  the 
beginning  of  the  fiscal  year,  the  receipts  during  the  year,  the  total 
receipts,  including  balances,  the  disbursements  during  the  year, 
and  the  balance  at  the  close  of  the  fiscal  year. 

7.  Reconcile  the  total  amount  in  the  fund  at  the  close  of  fiscal 
year  with  the  cash  in  office  and  amount  shown  in  depositories  at 
the  close  of  the  fiscal  year. 

8.  ^lake  inventory  of  assets  in  hands  of  treasurer  of  Police- 
men's Pension  Fund  at  the  close  of  fiscal  year. 


41) 

15.     FIREMEN'S  PENSION  FUND. 

1.  Verify  the  receipts  from  taxation  (from  your  tabulations 
of  tax  distribution  in  your  examination  of  County  Auditor's  office) 
with  the  amounts  shown  on  the  record  of  receipts. 

2.  Verify  the  amounts  deducted  from  firemen's  salary  with 
amounts  shown  on  record  of  receipts. 

3.  Verify  correctness  of  depository  interest ;  principal  and  in- 
terest on  securities;  donations;  etc. 

4.  Verify  the  correctness  of  pensions  due  firemen  with  the 
amount  paid  firemen  or  their  families  as  shown  on  disbursement 
records. 

5.  Verify  warrants  issued  for  money  invested  in  improvement 
bonds,  etc.,  with  said  bonds  or  other  securities  on  file. 

6.  Make  financial  statement  of  balances  in  the  fund  at  the 
beginning  of  the  fiscal  year,  the  receipts  during  the  year,  the  total 
receipts,  including  balances,  the  disbursements  during  the  year, 
and  the  balance  at  the  close  of  the  fiscal  year. 

7.  Reconcile  the  total  amount  in  the  fund  at  the  close  of  fiscal 
year  with  the  cash  in  office  and  amount  shown  in  depositories  at 
the  close  of  the  fiscal  year. 

8.  Make  inventory  of  assets  in  hands  of  treasurer  of  Firemen's 
Pension  Fund  at  the  close  of  fiscal  vear. 


16.  BOARD  OF  REGENTS  OF  CEMETERY. 

1.  Verify  the  receipts  from  taxation  (from  your  tabulations 
of  tax  distribution  in  your  examination  of  county  auditor's  office) 
with  the  amounts  shown  on  the  records  of  receipts. 

2.  Verify  the  receipts  for  the  sale  of  cemetery  lots. 

3.  Verify  receipts  of  legacies  or  perpetual  care  fund. 

4.  Make  an  examination  of  bills  and  claims  paid  and  determine 
the  correctness  and  validity  of  said  claims. 

5.  Verify  payments  -of  legacies  or  perpetual  care  fund  to 
Sinking  Fund  Commissioners. 

6.  Make  financial  statement. 

7.  Reconcile  the  total  amount  in  the  funds  at  the  close  of  the 
fiscal  year  with  the  cash  in  the  office  and  amount  of  cash  in 
depositories  at  the  close  of  fiscal  year. 

8.  Make  inventory  of  assets  in  hands  of  treasurer  of  Cemetery 
Fund  at  the  close  of  fiscal  year. 


50 

17.     MUNICIPAL   UTILITIES. 

1.  In  the  matter  of  receipts,  disbursements,  claims,  allowances, 
financial  statements,  cash  reconcilements  and  outstanding  interest 
bearing  indebtedness,  follow  the  general  system  as  set  out  in  the 
^'Method  of  Making  Examinations"  of  other  offices. 

2.  Follow  the  form  of  report  prescribed  by  the  State  Board 
of  Accounts  and  the  book  of  instructions  compiled  by  the  Indiana 
Public  Utilities  Commission  on  water  and  light  utilities,  as  near 
as  the  local  condition  will  permit,  otherwise  use  your  own  judgment. 

18.  BARRETT  LAW  IMPROVEMENT  FUNDS. 

The  proper  manner  to  conduct  an  examination  of  the  Barrett 
Law  improvement  funds,  is  one  which  the  department  has  given 
much  attention.  Experience  has  disclosed  the  necessity  of  a  thor- 
ough cheeking;  however,  we  w^ant  to  attain  this  end  with  the  least 
expense  to  the  corporation  being  examined. 

In  all  examinations,  carefully  verify  the  payments  from  the 
Improvement  Receipt  stubs  with  the  Cash  Book  and  Improvement 
duplicate.  AVhere  previous  examinations  have  been  made,  you 
take  the  balances  as  shown  by  former  field  examiners'  report  and 
add  the  collections  verified,  during  the  period  covered  by  your 
examination,  deduct  from  this  result  the  disbursements  evidenced 
by  cancelled  bonds  and  coupons  on  file  in  the  treasurer's  office. 
The  difference  should  equal  your  cash  balances  in  Improvement 
Funds  at  the  close  of  your  examination  and  should  equal  the  total 
of  the  ledger  balances  for  each  individual  improvement. 

It  will  be  necessary  in  many  examinations  for  you  to  prepare 
for  the  corporation,  an  improvement  statement  showing  the  actual 
condition  of  the  various  street  improvement  funds.  To  find  this 
condition,  you  secure  the  Primary  Assessment  Roll  and  show  the 
total  cost  of  construction  of  each  improvement;  verify  cash  pay- 
ments to  contractors;  see  that  bonds  are  issued  for  an  amount 
equal  to  the  waive  red  assessments ;  note  that  these  assessments  have 
been  correctly  charged  on  the  duplicates ;  verify  the  regular  assess- 
ments collected:  advance  payments  made;  the  amount  of  prin- 
cipal not  due  and  delinquent;  show  the  total  interest  charged; 
the  interest  received ;  interest  not  due ;  interest  delinquent  and 
interest  voided.  Obtain  from  the  bond  register  a  statement  of  out- 
standing bonds,  and  the  amount  of  unpaid  principal  both  current 
and  delin(|uent  on  the  duplicate  should  equal  same ;  likewise  the 


51 

outstanding  coupons  should  equal  the  amount  of  the  interest  due 
and  delinquent  as  shown  on  the  duplicate.  You  understand,  how- 
ever, this  condition  will  not  exist  where  prepayments  have  been 
made  and  the  treasurer  has  been  negligent  in  calling  in  the  bonds. 

You  might  perhaps  obtain  satisfactory  results  in  the  following 
manner : 

After  you  have  verified  the  correctness  of  the  receipts,  prepare 
a  statement  showing  in  separate  column  the  name  of  each  improve- 
ment, the  total  cost  of  construction,  cash  payments  to  contractors, 
waivered  assessments,  bonds  issued  (which  should  equal  the 
waivered  assessments  filed),  the  unpaid  bonds  and  coupons  (both 
current  and  delinquent  as  shown  by  Bond  Register).  Add  all 
unpaid  assessments,  both  principal  and  interest,  on  the  Improve- 
ment duplicate  and  in  the  event  the  totals  on  the  duplicate  (unpaid 
and  delinquent)  are  not  sufficient  to  meet  outstanding  bonds  and 
coupons,  you  will  show  a  cash  deficit  that  will  have  to  be  met  when 
last  bonds"  fall  due,  likewise  a  surplus  could  be  created. 

It  will  be  necessary  for  the  examiner  to  use  his  judgment,  as 
to  the  period  to  be  covered.  The  conditions  of  the  records  and 
general  conditions  existing  will  determine  the  period.  We  expect 
to  render  this  particular  part  of  your  examination  popular  with 
the  official  and  at  the  same  time  meet  the  approval  of  the  depart- 
ment. It  is  recommended  that  in  future  public  improvements, 
that  the  proper  officers  encourage  the  issuance  of  a  separate  bond 
against  the  individual  property  improved.. 

CITIES  OF  THE  5TH  CLASS  AND  TOWNS. 

Note :  Follow  the  same  system  of  making  examinations  as 
outlined  in  the  examination  of  cities  of  1st,  2d,  3d  and  4th  class 
wherein  the  cities  of  the  5th  class  and  town  offices  are  the  same. 


02 


COMPILATION  OF  REPORTS. 


1.  In  your  report  of  examination  of  all  offices,  as  to  the  Finan- 
cial Statements,  the  statement  of  balances  on  hand  the  firet  of  the 
year,  the  receipts  during  the  year,  the  disbursements  during  the 
year  and  the  balance  due  all  funds  at  the  end  of  the  year  should 
be  identical  wdth  the  Financial  Statement  as  shown  by  the  records 
of  the  offices  examined.  In  the  case  of  errors,  all  discrepancies 
should  be  set  out  in  detail,  giving  correct  reference  as  to  dates, 
page  of  record  wherein  error  occurred,  method  of  adjustment  and 
when  satisfactory  to  officials,  have  the  proper  officials  make  proper 
entries  correcting  said  discrepancies. 

2.  In  your  examination  of  the  various  offices,  secure  the  infor- 
mation necessary  to  conform  with  the  queries  contained  in  the 
blank  form  of  various  reports  prescribed  by  the  State  Board  of 
Accounts.  Where  the  official  has  not  performed  complete  duty, 
set  out  same  fully  in  the  report. 

3.  When  report  is  completed,  verify  upon  adding  machine  its 
correctness,  place  tape  from  adding  machine  in  original  copy. 

4.  If  discrepancies,  irregularities  or  cash  shortages  are  found, 
which  are  not  adjusted  or  corrected  before  you  finish  your  assign- 
ment, the  names  and  addresses  of  the  bondsmen  should  be  furnished 
in  your  report,  and  in  such  cases  file  four  copies. 

5.  Do  not  fold  or  roll  reports. 

6.  Proof-read  and  compare  every  figure  and  word  in  your 
report. 

7.  In  all  cases  have  vouchers  acknowledged  before  a  Notary 
Public. 

8.  In  sending  reports  to  the  department  care  should  be  taken 
that  package  be  securely  sealed.  Reports  should  be  sent  to  the 
department  by  registered  mail,  express  or  insured  parcel  post  to 
guarantee  safety. 


Supplemental  to  the  Uniform  System 
of  Making  Examinations 


Where  an  Assignment  to  Examine  any  Fiscal 
Officer  'TO  DATE'^  is  given,  the  fol- 
lowing  Method   of   Examination 
Should  be  adhered  to,  where 
it  is  practical  to  do  so. 


COUNTY  AUDITOR. 

1.  One  field  examiner  will  determine  the  total  cash  in  the  cash 
drawer,  safe  and  depository  at  the  close  of  the  preceding  day's 
business. 

2.  Verify  the  correctness  of  the  footings  on  the  Auditor's  Pee 
and  Cash  book,  from  the  date  of  his  last  quarterly  report  to  the 
close  of  business  on  the  preceding  day. 

3.  Verify  the  total  amount  of  cash  in  office  and  depository 
with  the  total  amount,  as  shown  on  the  Auditor's  Fee  and  Cash 
book  at  the  close  of  the  preceding  day 's  business. 

4.  Have  the  Auditor  close  all  books  at  the  end  of  the  preceding 
day 's  business  and  post  ledger,  etc. 

5.  Verify  Financial  Statement  of  Auditor  with  Financial  State- 
ment of  Treasurer. 

6.  Proceed  with  your  examination  as  set  out  in  the  General 
Uniform  System  of  making  examination. 

COUNTY  TREASURER. 

1.  The  other  field  examiner  should  verify  the  cash  in  safe  with 
the  amount  as  shown  on  the  daily  balance  sheet  at  the  close  of  the 
preceding  day 's  business. 

2.  Instruct  the  treasurer  to  have  various  depositories  balance 
the  treasurer's  depository  account.     Verify  said  balances  as  shown 

(53) 


54 

in  depositories  with  the  amounts  shown  on  the  treasurer's  daily 
balance  sheet  at  the  close  of  the  preceding  day 's  business. 

3.  Have  the  treasurer  post  all  books  to  the  close  of  the  preced- 
ing day 's  business. 

4.  Verify  the  tax  receipts  paid  since  the  close  of  the  last 
settlement  sheet  period  with  the  amounts  shown  on  the  Register  of 
Tax  receipts.  Ascertain  the  correctness  of  the  total  amount  of 
said  collection  of  tax. 

5.  Reconcile  the  amount  of  the  Ledger  Balance  as  shown  at 
the  close  of  the  preceding  day's  business,  plus  the  taxes  collected 
since  last  settlement  sheet  period  with  the  amount  of  cash  as  shown 
in  office  and  depositories  at  the  close  of  the  preceding  day's  business. 

6.  Verify  the  balance  as  shown  on  the  Treasurer's  Monthly 
Balance  Book  at  the  close  of  the  preceding  day's  business,  with  the 
balance  as  shown  on  the  Auditor's  Monthly  balance  sheet  at  the 
close  of  the  preceding  day's  business. 

7.  Proceed  with  the  examination  as  set  out  in  the  General 
Uniform  System  of  Making  Examinations. 

CLERK  OF  CIRCUIT  COURT. 

1.  Verify  the  amount  of  cash  in  the  office  and  depository  at 
the  close  of  the  preceding  day's  business. 

2.  Verify  the  footings  on  the  Clerk's  Receipt  and  Disburse- 
ment Cash  books  at  the  close  of  the  preceding  day 's  business. 

3.  Proceed  with  the  Uniform  System  of  Making  Examinations, 
from  the  date  of  the  close  of  the  report  of  the  former  examination 
to  the  close  of  the  preceding  day 's  business. 

COUNTY  SHERIFF. 

1.  Verify  the  amount  of  cash  in  the  office  and  depository  at 
the  close  of  the  preceding  day's  business. 

2.  Verify  the  footings  on  the  sheriff's  Receipt  and  Disburse- 
ment records  at  the  close  of  the  preceding  day 's  business. 

3.  Proceed  with  the  General  Uniform  System  of  Making  Ex- 
amination from  the  date  of  the  close  of  the  last  examination  to 
the  close  of  the  preceding  day's  business. 


55 

COUNTY  RECORDER. 

1.  Verify  the  ainoiint  of  cash  in  the  office  and  depository  at 
the  close  of  the  preceding  day's  business. 

2.  Verify  the  footings  on  the  Recorder's  Fee  and  Cash  book 
from  the  date  of  the  last  Quarterly  Report  to  the  close  of  the 
preceding  day's  business. 

3.  Verify  the  amount  of  cash  on  hand  at  the  close  of  the 
preceding  day's  business  with  the  amount  of  cash  due  county  as 
shown  on  the  Recorder's  Fee  and  Cash  book  at  the  close  of  the 
preceding  day's  business. 

4.  Proceed  with  the  General  Uniform  System  of  Making  an 
Examination  of  the  Recorder's  office. 

TOWNSHIP  TRUSTEE. 

1.  Verify  the  cash  in  office  at  the  close  of  the  preceding  day's 
business. 

2.  Instruct  the  trustee  to  have  his  depositories  balance  his 
bank  books  up  to  and  including  the  preceding  day's  business. 

3.  Instruct  the  trustee  to  post  his  books  up  to  and  including 
the  previous  day's  business. 

4.  Verify  the  amount  of  cash  in  office  and  depositories  with 
the  balances,  as  shown  on  Trustee 's  Financial  Record. 

5.  Proceed  with  the  General  Uniform  System  of  Making  Exam- 
ination. 

SCHOOL  CITIES. 

Proceed  the  same  as  Township  Trustees. 

CIVIL  TOWNS. 
Proceed  the  same  as  Township  Trustees. 

POLICE  OR  MAYOR'S  COURT. 

1.  Verify  the  amount  of  cash  in  hands  of  clerk  of  the  court 
at  the  close  of  the  preceding  day's  business. 

2.  Verify  the  amount  of  the  footings  as  shown  on  Clerk's 
Cash  book  from  the  date  of  the  last  payment  to  the  Judge  or 
Mayor,  to  the  close  of  the  preceding  day's  business. 


56 

3.  Verify  the  cash  in  hands  of  the  Clerk  at  the  close  of  the 
preceding  day 's  business  with  the  amount  as  shown  on  the  Clerk 's 
Receipt  Register  at  the  close  of  the  preceding  day's  business. 

4.  Proceed  with  the  General  Uniform  System  of  Making  Exam- 
inations. 


CITY  CLERK  OR  CONTROLLER  AND  CITY  TREASURER. 

1.  One  examiner  will  verify  the  amount  of  cash  in  hands  of 
Clerk  or  Controller,  at  the  close  of  the  preceding  day's  business 
and  verify  same  with  amount  on  cash  book  since  last  report. 

2.  The  other  examiner  will  verify  the  amount  of  cash  in  hands 
of  City  Treasurer  and  the  amount  shown  in  the  Treasurer's  De- 
pository at  the  close  of  the  preceding  day 's  business. 

3.  Instruct  the  Clerk  or  Controller  and  the  City  Treasurer  to 
post  their  books  up  to  the  close  of  the  preceding  day 's  business. 

4.  Verify  the  balance  chargeable  to  the  Treasurer  as  shown 
by  the  Clerk  or  Controller  at  the  close  of  the  preceding  day's 
business,  with  the  amount  as  shown  chargeable  to  the  Treasurer 
on  the  Treasurer's  balance  book  at  the  close  of  the  preceding  day's 
business. 

5.  Verify  the  amount  chargeable  to  the  Treasurer  as  shown  on 
his  balance  book  at  the  close  of  the  preceding  day's  business  with 
the  amount  of  cash  in  office  and  depository  at  the  close  of  the 
preceding  day's  business. 

6.  Proceed  with  the  General  Uniform  System  of  Making  Exam- 
ination. 


THIS  BOOK  IS  DUE  ON  THE  LAST  DATE 
STAMPED  BELOW 

AN  INITIAL  FINE  OF  25  CENTS 

WILL  BE  ASSESSED   FOR   FAILURE  TO  RETURN 
THIS    BOOK   ON   THE   DATE   DUE.    THE   PENALTY 
WILL  INCREASE  TO  60  CENTS  ON  THE  FOURTH 
DAY    AND    TO    $I.OO    ON    THE    SEVENTH     DAY 
OVERDUE. 

npp  A  19^ 

otr     ^    iT-^ 

■m^Mmiims^y 

LD21-100/n-7,*40  (6936s) 

532152 

/  9  /S- 


UNIVERSITY  OF  CAUFORNIA  LIBRARY 


